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 ...

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, ...

While discussions about Circular 230 usually focus on the standards it imposes relating to tax returns and opinions, the breadth and scope of Circular 230 also affects day-to-day business operations ...

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 ...

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 ...

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 ...

It's finally over. The October 15th tax deadline is behind us, which means for tax practitioners, our return filings are mercifully finished for the year. Unless of course, you chose to make your ...

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 ...

Bond lawyers are asking the Treasury Department for clarification about whether they can opt out of Circular 230 requirements that are scheduled to take effect June 20 for bond-related post-issuance ...