IRS implements sweeping changes to Circular 230: key points for practitioners

By Diana L Erbsen and Michael J Scarduzio

Final Circular 230 regulations issued by the Internal Revenue Service (IRS) on 9 June are now in effect, implementing sweeping changes to the governing practice standards for attorneys and other practitioners practising before the IRS.

In large part, the IRS has adopted the proposed regulations (REG-138367-06) published on 17 September 2012. See 31 CFR Part 10.

Those who practice before the IRS and are governed by Circular 230 are required to be familiar with it and its requirements. Practice before the IRS ‘comprehends all matters connected with a presentation to the [IRS]… relating to a taxpayer’s rights, privileges or liabilities under laws or regulations administered by the [IRS]. Such presentations include, but are not limited to, preparing documents; filing documents; corresponding and communicating with the [IRS]; rendering written advice with respect to any entity, transaction, plan or arrangement;… and representing a client at conferences, hearings and meetings’…

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