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FAQ

What is the IRS Circular 230?
Circular 230 defines practice and who may practice before the IRS; describes a tax professional's duties and obligations while practicing before the IRS; authorizes specific sanctions for violations of the duties and obligations; and, describes the procedures that apply to administrative proceedings for discipline.
Does Circular 230 apply to all tax preparers?
Circular 230 provides ethical guidance for all tax preparers. CPAs, attorneys, and enrolled agents (EAs) who are in good standing with the IRS are authorized to provide any tax-related services to clients, assuming that the CPA, attorney, or EA is competent to perform those services.
What is the most important section of Circular 230?
Circular 230 contains rules of conduct in preparing tax returns. Persons preparing tax returns must not. Take a position on a tax return unless there is a realistic possibility of the position being sustained on its merits. Frivolous tax return positions are prohibited.
Why is it called Circular 230?
In 1921, the circulars were combined into a single governing circular. Treasury Department Circular 230, Laws and Regulations Governing the Recognition of Attorneys and Agents and Other Persons Representing Claimants Before the Treasury Department. Thus the term Circular 230 was born.
What is the purpose of Circular 230 quizlet?
Circular 230 mandates that anyone representing a taxpayer before the IRS adheres to the ethical and legal requirements set forth by the government.
What is included in the Circular 230?
Circular 230 discipline includes Censure (essentially a public reprimand), Suspension of practice privileges and Disbarment. A suspension can be for a fixed term or may be indefinite, and a practitioner must request and be granted reinstatement by the OPR before practice privileges are restored.
What are the four best practices under Circular 230?
The steps practitioners should use in providing advice to clients include.Establishing the facts;Determining relevancy;Evaluating reasonableness of assumptions or representations;Relating applicable law to relevant facts; and.Arriving at a conclusion supported by the law and the facts.13 Apr 2010
Is Circular 230 still in effect?
With the removal of the covered opinion rules comes the elimination of these covered opinion disclaimer rules. In the preamble to the regulations, the IRS said that it expects that practitioners will no longer include a prominent Circular 230 disclaimer at the bottom of every email and other documents.
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