Overview of Circular 230 (PDF)
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Circular 230 is put out by the Treasury Dept. to govern who can practice before IRS with regard to tax issues and what standards they are expected to adhere to when practicing before the IRS. On June 9, 2014, IRS issued final regulations that provide more flexible rules for written tax advice and eliminate the need to provide disclaimers in some written tax advice. This EIA provides a review of Circular 230, including the new treasury regs.
Shahzad A. Malik, J.D., LL.M and Ryan C. Gaglio, J.D., of the firm of Stradling Yocca Carlson & Rauth. P.C., are the authors of Taxation of Securities Transactions.
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