Circular 230

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Circular 230 sets forth the rules to practice before the Treasury Department and is governed by regulations that appear in Title 31, Part 10, of the Code of Federal Regulations. If a person is not allowed to practice before the Treasury Department then they may not represent a taxpayer unless they are related.

[edit] Scope

Under §10.0 Scope of Part states: "This part contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, and other persons representing taxpayers before the Internal Revenue Service. Subpart A of this part sets forth rules relating to the authority to practice before the Internal Revenue Service; subpart B of this part prescribes the duties and restrictions relating to such practice; subpart C of this part prescribes the sanctions for violating the regulations; subpart D of this part contains the rules applicable to disciplinary proceedings; and subpart E of this part contains general provisions including provisions relating to the availability of official records."

Tax professionals are subject to a set of procedures and regulations described in Treasury Department Circular No. 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service (or Circular 230).

[edit] External links

• Circular No. 230 (Rev. 6-2005)

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