Question: TE - 9 . What happens if a tax practitioner fails to respond to an OPR communication of allegations? The practitioner's PTIN will be placed

TE-9. What happens if a tax practitioner fails to respond to an OPR communication of allegations?
The practitioner's PTIN will be placed in inactive status until the OPR receives a written response
Failure to respond constitutes a separate violation under Section 10.20
The IRS will prepare a response on the practitioner's behalf
All OPR allegations will automatically be upheld and the practitioner will be sanctioned in absentia

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