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 ...

While discussions about Circular 230 usually focus on the standards it imposes relating to tax returns and opinions, the breadth and scope of Circular 230 also affects day-to-day business operations ...

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 ...

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 ...

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 ...

Treasury intends to update the Circular 230 rules governing practice before the IRS, and external stakeholder groups are invited to submit suggested changes and revisions to the IRS’s Office of ...

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 ...

Bond lawyers are asking the Treasury Department for clarification about whether they can opt out of Circular 230 requirements that are scheduled to take effect June 20 for bond-related post-issuance ...

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 ...

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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, ...

As all individuals who practice before the IRS ( “tax practitioners”) should already know, they must comply with the IRS Circular 230 rules, and having represented accountants, attorneys and ...