Tag Archives: Tax Preparers

Circular 230

Circular 230

Circular 230 means: an U.S. Internal Revenue Service (IRS) publication that sets forth the requirements and responsibilities of professional preparers of tax returns. The statement details educational, ethical, and procedural guidelines.

Treasury Department Circular No. 230 – Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, and Appraisers before the Internal Revenue Service.

Treasury Department Circular 230 (Rev. 8-2011)
Treasury Department Circular 230 (Rev. 4-2008)
Treasury Department Circular 230 (Rev. 6-2005) (previous version, for archival or historical purposes only)

Contents of the Treasury Department Circular 230 (Rev. 6-2005)

Important Note: This is the old circular 230.

Title 31 Code of Federal Regulations, Subtitle A, Part 10, revised as of June 20, 2005
PART 10 — PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
Sec.
10.0 Scope of part
Subpart A — Rules Governing Authority to Practice
10.1 Director of Practice
10.2 Definitions
10.3 Who may practice
10.4 Eligibility for enrollment
10.5 Application for enrollment
10.6 Enrollment
10.7 Representing oneself; participating in rulemaking; limited practice; special appearances; and return preparation
10.8 Customhouse brokers
Subpart B — Duties and Restrictions Relating to Practice Before the Internal Revenue Service
10.20 Information to be furnished
10.21 Knowledge of client’s omission
10.22 Diligence as to accuracy
10.23 Prompt disposition of pending matters
10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees
10.25 Practice by former Government employees, their partners and their associates
10.26 Notaries
10.27 Fees
10.28 Return of client’s records
10.29 Conflicting interests
10.30 Solicitation
10.31 Negotiation of taxpayer checks
10.32 Practice of law
10.33 Best practices for tax advisors
10.34 Standards for advising with respect to tax return positions and for preparing or signing returns
10.35 Requirements for covered opinions
10.36 Procedures to ensure compliance
10.37 Requirements for other written advice
10.38 Establishment of advisory committees
Subpart C — Sanctions for Violation of the Regulations
10.50 Sanctions
10.51 Incompetence and disreputable conduct
10.52 Violation of regulations
10.53 Receipt of information concerning practitioner
Subpart D — Rules Applicable to Disciplinary Proceedings
10.60 Institution of proceeding
10.61 Conferences
10.62 Contents of complaint
10.63 Service of complaint; service and filing of other papers
10.64 Answer; default
10.65 Supplemental charges
10.66 Reply to answer
10.67 Proof; variance; amendment of pleadings
10.68 Motions and requests
10.69 Representation; ex parte communication
10.70 Administrative Law Judge
10.71 Hearings
10.72 Evidence
10.73 Depositions
10.74 Transcript
10.75 Proposed findings and conclusions
10.76 Decision of Administrative Law Judge
10.77 Appeal of decision of Administrative Law Judge
10.78 Decision on appeal
10.79 Effect of disbarment, suspension, or censure
10.80 Notice of disbarment, suspension, censure or disqualification
10.81 Petition for reinstatement
10.82 Expedited suspension upon criminal conviction or loss of license for cause
Subpart E — General Provisions
10.90 Records
10.91 Saving Clause
10.92 Special Orders
10.93 Effective date
Addendum

Circular 230 Issue

You may find information about Circular 230 in this Tax Platform of the American Encyclopedia of Law.

Miscellaneous

Miscellaneous

Below are articles related to miscellaneous subjects.

Alternative Filing Methods

Age-Name-SSN Rejects, Errors, Correction Procedures (IRS FAQ)
Amended Returns (IRS FAQ)
Due Dates & Extension Dates for e-file (IRS FAQ)
Electronic Filing
Electronic Signatures
Filing Business Returns Electronically
Forms W-2 & Other Attachments (IRS FAQ)
How to Choose a Paid Tax Preparer
Substitute Tax Forms
TeleFile
TeleFile (IRS FAQ)

Basis of Assets, Depreciation, and Sale of Assets

Basis of Assets
Depreciation
Installment Sales
Sale of Your Home

Employer Tax Information

Employer Identification Number (EIN) – How to Apply
Employment Taxes for Household Employees
Form 940 and 940-EZ – Deposit Requirements
Form 940 and 940-EZ – Employer’s Annual Federal Unemployment Tax Returns
Form 941 – Deposit Requirements
Form 941 – Employer’s Quarterly Federal Tax Return
Form W-2 – Where, When, and How to File
Form W-4 – Employee’s Withholding Allowance Certificate
Form W-5 – Advance Earned Income Credit
Independent Contractor vs. Employee
Social Security and Medicare Withholding Rates
Tips – Withholding and Reporting

Foreign Taxes

Income Tax Treaties
Australian tax
Canadian Tax

Magnetic Media Filers

Applications, Forms, and Information
Electronic Filing of Information Returns
Magnetic Media Filers (2004 IRS FAQ)
Test Files and Combined Federal and State Filing
Waivers and Extensions
Who Must File Magnetically

IRS Collection

Failure to Pay Child Support, Federal Non-Tax and State Income Tax Obligations
Innocent Spouse Relief (And Separation of Liability and Equitable Relief)
Offers-in-Compromise
The Collection Process
What To Do If You Can’t Pay Your Tax

IRS Help Available

IRS Services – Volunteer Tax Assistance, Toll-Free Telephone, Walk-in Assistance, and Outreach Programs
Tax Assistance for Individuals with Disabilities and the Hearing Impaired
Tax Help for Small Businesses and Self-Employed
Tax Relief for Victims of Terrorist Attacks
Taxpayer Advocate Program – Help for Problem Situations

IRS Links

IRS Home Page
IRS Fact Sheets
Forms And Publications
Frequently Asked Questions
IRS Hot Topics
IRS News Releases
Tax Professionals
IRS Tax Tips

IRS Notices

IRS Notices and Bills, Penalties and Interest Charges
Notice of Underreported Income CP2000
Notices – What to Do

IRS Procedures

Circular 230 Information
2004 Forms W-2 and Form 1099-R (What to Do if Not Received)
Address Changes (IRS FAQ)
Amended Returns & Form 1040X (IRS FAQ)
Change of Address – How to Notify IRS
Code, Revenue Procedures, Regulations, Letter Rulings (IRS FAQ)
Collection Procedural Questions (IRS FAQ)
Copies & Transcripts (IRS FAQ)
Copy of Your Tax Return – How to Get One
Ensuring Proper Credit of Payments
Extensions (IRS FAQ)
Forms & Publications (IRS FAQ)
Forms and Publications – How to Order
General Procedural Questions (IRS FAQ)
Injured & Innocent Spouse (IRS FAQ)
Name Changes & Social Security Number Matching Issues (IRS FAQ)
Notices & Letters (IRS FAQ)
Refund Inquiries (IRS FAQ)
Prior Year(s) Form W-2 – (How to Get a Copy of)
Refunds – How Long They Should Take
Reporting Fraud (IRS FAQ)
Signing the Return (IRS FAQ)
W-2 – Additional, Incorrect, Lost, Non-receipt, Omitted (IRS FAQ)
W-4 – Allowances, Excess FICA, Students, Withholding
What To Do if You Haven’t Filed Your Tax Return
Your Appeal Rights

Earnings for Clergy
Minister / Clergy Taxation
Ministers’ Compensation & Housing Allowance (IRS FAQ)
Minister’s Housing Allowance
Sec. 107. Rental value of parsonages
Publication 1828 – Tax Guide for Churches and Religious Organizations