What’s Changing
Effective June 28, 2026, the IRS is combining the Return Preparer Office (RPO) and the Office of Professional Responsibility (OPR) into a single, centralized body called the Tax Professional Management Office (TPMO). The shift is aimed at modernizing and simplifying how the IRS interacts with credentialed and uncredentialed tax preparers alike. (irs.gov)
TPMO will be led by Chris Pleffner and will not change the distinction between credentialed professionals and others, nor alter how RPO and OPR enforce their respective authorities. It’s more about efficiency and a unified point of contact. (irs.gov)
Implications for Tax Preparers and Firms
| Area | What It Means | Actions You Should Consider |
|---|---|---|
| Licensing & Credentials | RPO and OPR responsibilities remain but TPMO becomes the hub | Confirm your credential status remains current and review where to direct communications |
| Compliance Oversight | Rules enforcement stays the same | Stay on top of existing RPO/OPR audits, disciplinary procedures, and compliance policies |
| Engagement with IRS | You’ll now interact through TPMO for many inquiries that previously may have gone to RPO or OPR separately | Update your contact and process workflows; ensure staff know about the change |
Practical Examples
- If you had an ongoing licensing issue under RPO, you’ll now deal with TPMO for updates and resolution. No change in the substance of your request, just the office you address.
- If disciplinary action by OPR was expected, TPMO would now handle those communications and decisions.
- For new or uncredentialed preparers seeking clarity on obligations or authorizations, TPMO becomes the go-to office.
Actionable Insights
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Notify clients if this organizational change impacts how you receive notices or correspond with IRS. Ensuring you don’t miss re-registrations or credential‐renewal emails is crucial.
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Update internal policies regarding who in your firm handles communications. Ensure roles previously assigned to RPO or OPR now route through TPMO.
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Review your compliance checklist, especially if you’re credentialed, to ensure you're meeting both RPO and OPR requirements under TPMO’s consolidated oversight.
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Seek clarifications if unsure whether past guidance from RPO or OPR applies to you in the new structure.
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Watch for guidance from IRS clarifying operating procedures under TPMO—training modules, official contact points, and service-level expectations.
Why This Matters Now
This isn’t just an internal reshuffle. For firms and practitioners, it affects oversight, points of contact, and accountability. It may impact turnaround times for credentialing, disciplinary reviews, and case resolution. The merging also reflects broader federal executive expectations for efficiency under Executive Order 14210. (irs.gov)
By adapting early—updating your workflows, staying informed—you’ll likely avoid confusion, delays, or miscommunication with the IRS during this transition.