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She cited her authority to make determinations about a “practitioner’s fitness and the likelihood that their misconduct in one environment is going to translate over into another environment.”

Mr. Hanson, the IRS spokesman, said OPR’s job is to try to make sure that tax preparers and others involved in the tax system “adhere to professional standards and follow the law.”

OPR operates in the context of protecting the legal rights, including due process, of anyone who falls under its jurisdiction,” he said.

He also said that applies to agency employees who “are also afforded due-process rights under agency rules and procedures.”