Circular 230 – the final rules governing practice before the Internal Revenue Service and how practitioners are responding*
By Elizabeth M. Perry
Real Estate Law,
October 2005
Final regulations published under Treasury Circular 230 on December 20, 2004, and generally applicable after June 20, 2005, provide attorneys, certified public accountants, enrolled agents, enrolled actuaries, and appraisers with guidance as to the best practices to be used when rendering advice to taxpayers relating to Federal tax issues or submissions to the Internal Revenue Service (the “Service”), and set forth the standards to be adhered to for written advice.
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