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

Legal Research AI Gains Venture Capital

The legal research company Casetext has announced that it has acquired $12 million in venture capital to expand on its CARA ("Case Analysis Research Assistant") AI software, a virtual research assistant currently capable of scanning a legal brief and retrieving cases relevant to but not cited in the brief.

CARA is not alone in the world of legal AIs.  When it was created last year, it joined the ranks of AIs including ROSS, an IBM Watson-based legal research AI, DoNotPay, a website founded in 2015 to automate the preparation of parking ticket appeals, and an amateur AI judge capable of predicting European Court of Human Rights decisions with 79% accuracy.

The Congressional Report on the Executive Authority to Exclude Aliens Released Days Before Immigration Ban

On January 27 President Donald Trump signed an Executive Order, Protecting the Nation from Foreign Terrorist Entry Into the United States. Four days earlier, on January 24, the Congressional Research Service released its own report:  Executive Authority to Exclude Aliens: In Brief.
To those unfamiliar, the Congressional Research Service (CRS) is a federal legislative branch agency, housed inside the Library of Congress, charged with providing the United States Congress non-partisan advice on issues that may come before Congress, including immigration.
Included in the report are in-depth discussions on the operation of sections of the Immigration and Nationality Act (INA) in the context of the executive power . Discussions of sections 212(f),  214(a)(1) and 215(a)(1) report on how the sections have been used by Presidents, along with relevant case law and precedents. Most interesting is the list of executive orders excluding some groups of aliens during past presidencies; the table all…