Circular 230

News & Analysis as of

Treasury Department Circular 230 Disclaimer Eliminated Form 2848 Incorporates Circular 230

Practitioners should remove any reference to a Circular 230 or IRS requirement in disclaimers sent with any written correspondence. The IRS Office of Professional Responsibility (OPR) may issue letters to some practitioners...more

IRS Amends Regulations for Written Tax Advice: Say Goodbye to the Circular 230 Disclaimer at the End of Emails

Effective June 12, 2014, the IRS has announced revisions to Circular 230: Regulations Governing Practice Before the Internal Revenue Service that are designed, in part, to provide a more flexible standard for all written tax...more

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

IRS implements sweeping changes to Circular 230: key points for practitioners

Final Circular 230 regulations issued by the Internal Revenue Service on June 9 are now in effect, implementing sweeping changes to the governing practice standards for attorneys and other practitioners practicing before the...more

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