Skip to main content

Regulations Governing Practice Before the I.R.S.

In addition to being admitted to a state bar, attorneys must be approved to represent clients before the I.R.S. (See Publication 947 for more information). Circular 230, Regulations Governing Practice Before the I.R.S. (which is codified in Title 31 of the Code of Federal Regulations, Subtitle A, Part 10) consists of rules regulating the practice of attorneys, C.P.A.'s, enrolled agents, enrolled retirement agents, and registered tax preparers. Circular 230 consists of five "subparts:" including
  • Subpart A- Authority to Practice before the I.R.S.
  • Subpart B- Duties and Restrictions Related to Practice
  • Subpart C-Sanctions for Violating Regulations
  • Subpart D-Disciplinary Proceedings
  • Subpart E-Official Records
 For more information regarding Circular 230, see the following materials:

Comments

Popular posts from this blog

GAO Launches Government Transition App

Want to learn more about the upcoming presidential and congressional transitions? There’s an app for that. 

The Government Accountability Office (GAO) recently launched its Priorities for Policy Makers app (available free of charge for iPhone or Android), which is intended to “help President-elect Donald Trump and the next Congresstackle critical challenges facing the nation, fix agency-specific problems, and scrutinize government areas with the potential for large savings,” according to Gene Dodaro, Comptroller General of the United States and head of the GAO. The app allows users to search by agency or topic, and provides brief summaries of relevant issues as well as links to more detailed GAO reports. 

You can also find GAO priority recommendations on the agency’s Presidential and Congressional Transition web pages.

Now Available: Slavery in America and the World: History, Culture, & Law

The Law Library’s subscription to HeinOnline now includes a new resource in its collection of over fifty resource groups for primary and secondary legal sources: Slavery in America and the World: History, Culture, & Law. This collection brings together a vast array of legal content and materials related to slavery in the United States and the English-speaking world. This includes every statute passed by every colony and state on slavery, every federal statute dealing with slavery, and all reported state and federal cases on slavery. 

Beyond these primary legal materials the collection every English-language legal commentary on slavery published before 1920 and more than a thousand pamphlets and books on slavery from the 19th century. The collection also word searchable access to all Congressional debates from the Continental Congress to 1880 along with many modern histories of slavery. 

Edited by Paul Finkelman, an expert on slavery and American legal history, the collection identif…