IRS Set To Ease Practitioner Rules

by Charles (Chuck) Rubin

Almost every email I send out to anyone has this at the end:


Charles (Chuck) Rubin, Esq.
Gutter Chaves Josepher Rubin Forman Fleisher P.A.
Board Certified in Taxation

PRINCIPAL PRACTICE AREAS. Preserving and enhancing individual, family, and business wealth through: Planning to Minimize Taxes (U.S. & International)| Estate Planning, Charitable, Marital and Succession Planning | Business Structuring and Transactions | Trusts & Estates Administration | Creditor Protection | Trust, Estate & Tax Litigation and Disputes

CONTACT INFORMATION. Boca Corporate Center | 2101 Corporate Blvd., Suite 107 | Boca Raton, Fla. 33431-7343 | (561) 998-7847 | (561) 892-0221 (fax) | | |

REQUIRED CIRCULAR 230 DISCLOSURE. Pursuant to the provisions of Internal Revenue Service Circular 230 that apply to written advice provided by Federal tax practitioners, please be advised (a) that if any advice herein relating to a Federal tax issue would, but for this disclaimer, constitute a "reliance opinion" within the meaning of Circular 230, such advice is not intended or written to be used, and cannot be used by the affected taxpayer, for the purpose of avoiding penalties that may be imposed on the taxpayer, and (b) any written statement contained herein relating to any Federal tax issue may not be used by any person to support the promotion or marketing of, or to recommend, any Federal tax transaction(s) or matter(s) addressed herein. We would be happy to discuss the effect of this disclaimer, and alternatives to this disclaimer, with you if desired.

That last block of text above (which I have underlined) arises from the Circular 230 rules governing practitioners, and is intended to make clear that any tax advice rendered does not constitute a ‘covered opinion’ that would require an extensive list of items and analysis to be included in the communication. A similar block of text will be found in most emails of other tax professionals, and indeed in emails of many nontax professionals, too.

In a remarkable reversal of direction, the IRS in proposed regulations will soon make the need for these disclaimers go away. Recognizing that few clients understand them, and that they have become so commonplace that few people even reads them, they are ready to withdraw the disclaimer requirements.

Further, and just as importantly, the IRS will withdraw Treas. Regs. § 10.35 in its entirety. As mentioned above, these “covered opinion” regulations provide extensive requirements on what a tax practioner must review and put into a tax opinion. The IRS is recognizing that many of the items they require are often not needed, that these requirements increase costs for clients and practioners without providing a worthwhile benefit, and that the problems of tax promoter abuse are abating and were not really reduced by these rules anyway. Instead, all advice will be governed instead by streamlined, common sense requirements that are similar to those in present Treas. Regs. § 103.7.

Unfortunately, these proposed rules cannot be relied upon until final regulations are issued, so the Internet will continue to be clogged with these unnecessary bits of data on emails. Hopefully, the final regulations will not be too long in coming. In the meanwhile, don’t delete that disclaimer language from your emails just yet.


DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Charles (Chuck) Rubin, Gutter Chaves Josepher Rubin Forman Fleisher P.A. | Attorney Advertising

Written by:

Charles (Chuck) Rubin

Gutter Chaves Josepher Rubin Forman Fleisher P.A. on:

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