The tax practitioner's guide to Circular 230. (part 1)(Treasury Department Circular 230): An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on November 1, 1995. The length of the article is 4732 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Tax practitioners engaged in the practice of representing clients in tax matters that involve the IRS are subject to the Treasury Department's Circular 230 in addition to IRC penalty provisions and any applicable professional conduct codes. Activities that subject the practitioner to Circular 230 include preparing returns, communicating with the IRS and client representation at meetings with agents. Circular 230 identifies how tax consultants can avoid penalties through proper investigation and documentation.

Citation Details
Title: The tax practitioner's guide to Circular 230. (part 1)(Treasury Department Circular 230)
Author: John C. Gardner
Publication:The Tax Adviser (Magazine/Journal)
Date: November 1, 1995
Publisher: American Institute of CPA's
Volume: 26 Issue: n11 Page: 647(6)

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