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 ...

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 ...

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 ...

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, ...

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 ...