Circular 230, section 10.33, on best practices deals with providing advice and preparing a submission to the IRS. This section affects several aspects of tax practice, including clear client ...

Circular 230 is a tax shelter rule that applies to attorneys and other professionals who practice before the Internal Revenue Service. Violators of the rule can be censured, suspended or disbarred ...

Forbes contributors publish independent expert analyses and insights. Guinevere Moore is a civil and criminal tax litigator. This article is more than 5 years old. I’ve never been big on celebrating ...

David A. Handler, partner in the Chicago office of Kirkland & Ellis LLP, reports that on Sept. 23, 2007, the Treasury Department issued proposed amendments to Circular 230 that essentially say, “Yes, ...

Last month, the Department of the Treasury and the Internal Revenue Service (“IRS”) issued proposed regulations updating the rules for tax professionals who practice before the IRS. These rules, which ...

The revised Circular 230 Rules of Practice Before the Internal Revenue Service are in full force starting June 20, 2005. The revised rules are a reaction to practitioner complicity in - or at least ...

Tax practice for CPAs is changing. Recent modifications to Circular 230, the U.S. Treasury Department regulations that govern practice before the Internal Revenue Service, have established several ...

Treasury intends to update the Circular 230 rules governing practice before the IRS, and external stakeholder groups are invited to submit suggested changes and revisions to the IRS’s Office of ...

The battle over the Internal Revenue Service's proposed changes to Circular 230 continued last week as issuers protested a bond lawyer's suggestion that issuers, not bondholders, be held liable if the ...

Circular 230, 1 the Internal Revenue Service's pronouncement regulating written tax advice, applies to all tax practitioners, including estate planners like me — much as I might wish it affected only ...