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-Spencer L. Simons, former Director, O'Quinn Law Library and Associate Professor of Law



Friday, November 14, 2014

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:

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