Publications

Section Newsletter Articles on Circular 230

Circular 230 – the final rules governing practice before the Internal Revenue Service and how practitioners are responding* By Elizabeth M. Perry Real Estate Law, October 2005 Final regulations published under Treasury Circular 230 on December 20, 2004, and generally applicable after June 20, 2005, provide attorneys, certified public accountants, enrolled agents, enrolled actuaries, and appraisers with guidance as to the best practices to be used when rendering advice to taxpayers relating to Federal tax issues or submissions to the Internal Revenue Service (the “Service”), and set forth the standards to be adhered to for written advice.
Circular 230—What to say By Jay S. Goldenberg Trusts and Estates, October 2005 Practitioners have been inundated this summer with Circular 230 articles.
Sample Client letter-Circular 230 By Katarinna McBride Trusts and Estates, August 2005 With the necessity of attaching Circular 230 disclaimers to letters, faxes, and e-mail messages, comes the obligation of explaining Circular 230 to our clients.
A review of the final regulations under Circular 230 By Guy E. Williams and Scott E. Garwood Trusts and Estates, June 2005 Estate planning practitioners face the prospect of fines, censure, suspension and disbarment from practice before the IRS for violations beginning June 20, 2005-Further regulations issued on May 18, 2005 (see last page) help to clarify some of the problem areas.

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