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 ...

Last month, the Department of the Treasury and the Internal Revenue Service (“IRS”) issued proposed regulations updating the rules for tax professionals who practice before the IRS. These rules, which ...

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, ...

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 ...

In 2005, the Internal Revenue Service finalized substantial revisions to Circular 230 governing the rules for practice before the IRS. The revisions were in response to what was believed by the IRS to ...

Long-awaited final Circular 230 regulations, issued Dec. 17, 2004, govern the latest set of standards on attorneys, accountants and other professionals providing not only tax shelter opinions but also ...

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 ...

Issuers would welcome bond counsel's use of a tax compliance checklist to satisfy Circular 230 requirements, the Government Finance Officers Association said Friday. Processing Content Echoing a ...

BOSTON — The Massachusetts Society of Enrolled Agents will present, “An Ethics Primer for the Circular 230 Practitioner” via Zoom from 5 to 7 p.m. Thursday. Circular 230 refers to Treasury Department ...

If you have clients who need (or plan to need) a business valuation for estate-planning purposes, don’t wait until the last minute. The already lengthy backlog could be getting even longer. In ...

The IRS Office of Professional Responsibility (“OPR”) has exclusive authority to administer and enforce Circular 230 (“Circ. 230”), the Regulations Governing Practice before the Internal Revenue ...