Circular 230: New Rules Governing Practice Before the IRS

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Title

Circular 230: New Rules Governing Practice Before the IRS

Description

This Article addresses the issue of tax preparer oversight. Currently, anyone may prepare a tax return for a fee. However, those preparers who are not lawyers, certified public accountants, or authorized to practice before the IRS are not required to meet a minimum standard of education, knowledge, training, or skill. After recent government studies revealed that these non-trained tax return preparers were making costly, egregious mistakes, the IRS proposed mandating oversight over any individual who prepares a tax return for compensation. This Article discusses, in depth, the Department of the Treasury’s proposed regulations to broaden the authorities of IRS Circular 230 and the Office of Professional Responsibility. Such proposals would adequately ensure the timeliness, accuracy, and completeness of tax returns.

Creator

C. John Muller IV

Publisher

St. Mary's Journal on Legal Malpractice and Ethics, St. Mary's University School of Law

Date

2011

Contributor

St. Mary's University School of Law

Rights

Copyright to author C. John Muller IV

Relation

St. Mary's Journal on Legal Malpractice and Ethics

Format

RFC3778

Language

English, en-US

Type

Text

Identifier

STMU_StMarysJLegalMalpracticeAndEthics_v01i1p0284_Muller_Step12.pdf

Files

STMU_StMarysJLegalMalpracticeAndEthics_v01i1p0284_Muller_Step12.pdf

Citation

C. John Muller IV, “Circular 230: New Rules Governing Practice Before the IRS,” St. Mary's Law Digital Repository, accessed August 20, 2017, http://lawspace.stmarytx.edu/item/STMU_StMarysJLegalMalpracticeAndEthics_v01i1p0284_Muller_Step12.pdf.

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