And apparently, the OP hasn’t done that.
OP = OPR.. Office of Professional Responsibility
For the past few years OPR has been focused more on Circular 230 compliance and preparer liability enforcement.
I’m very happy to be retired as the regulations relating to due diligence and file documentation is going extreme to stop fraud. Most of my clients I’ve had, I knew the family and business for 20+ years. No need for copies of birth certificates when you held the child as a newborn and knew the mother through the pregnancy!