John Harper

John Harper

Morrison & Foerster LLP

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IRS Issues Final Circular 230 Rules Simplifying Written Advice Requirements

On June 9, 2014, the U.S. Treasury Department and Internal Revenue Service (“IRS”) issued final regulations replacing the “covered opinion” rules under Circular 230. Effective June 12, 2014, the final rules now subject all...more

7/10/2014 - Circular 230 Disclaimers Final Rules U.S. Treasury

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