The Internal Revenue Service's tax-exempt bond office most often makes referrals of bond lawyer misconduct to the Office of Professional Responsibility when it believes the practitioner provided false information or engaged in "contemptuous conduct," a top TEB official said last week.

Robert Henn, senior manager of TEB field operations, said that while his office most often deals with "an extremely knowledgeable practitioner community," a "very small percentage" of individuals force TEB to make an OPR referral. OPR officials said they receive about 100 referrals a week from the entire IRS, only a handful of which come from TEB, and that they ultimately take action on only about 20% to 30% of the 100 per week referrals.

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