Which of the following best describes the role of the IRS Office of Professional Responsibility $($OPR$)?$

Group of answer choices

It regulates and disciplines tax practitioners, ensuring they adhere to professional standards and ethics in representing taxpayers before the IRS.

It provides taxpayer assistance and guidance on tax$-$related issues, offering free consultations to individuals and businesses.

It manages the distribution of tax refunds and credits to eligible taxpayers, ensuring timely and accurate payments.

It oversees the enforcement of tax laws and regulations, conducting audits and investigations into potential tax fraud cases.