IRS creates new office focused on tax professionals

The IRS recently announced the creation of the Tax Professional Management Office (TPMO), a new office intended to improve coordination between the agency and the tax professional community. Effective June 28, 2026, the TPMO will oversee the Return Preparer Office (RPO) and the Office of Professional Responsibility (OPR). 

Although the change doesn’t create new requirements for tax professionals, the IRS believes that it will strengthen its engagement with practitioners and improve internal operations. NATP’s primary interest is ensuring that the distinct responsibilities of the Return Preparer Office and the Office of Professional Responsibility remain clearly defined and independently administered. The IRS has publicly stated that these functions will continue to operate separately within the new organizational structure, which addresses many of the concerns raised by stakeholders. 

Under Executive Order 14210, the merger will help achieve broader reorganizational goals aimed at increasing efficiency in federal agencies. 

Why create a new office?

The new office is designed to create a more coordinated approach to serving tax professionals and to increase efficiency across key practitioner-focused programs. Before this merger, tax professionals have interacted with multiple IRS offices as needed. Questions involving PTINs, enrolled agent programs and continuing education requirements have generally been handled by the RPO. Matters involving Circular 230 compliance and professional conduct have been managed by the Office of Professional Responsibility. 

The IRS believes bringing these functions under a single management structure will help improve oversight and coordination while maintaining each office's existing responsibilities.

What changes for tax professionals?

For most practitioners, the immediate impact is expected to be limited. The IRS has stated that the missions of both RPO and OPR will remain unchanged. The new office will provide oversight and management support, but the underlying functions of each office will continue to operate as they do today. 

This means tax professionals should not expect changes to PTIN requirements, enrolled agent programs, continuing education oversight or Circular 230 enforcement simply because of the new organizational structure.