Circular 230: Practice Before the IRS

Free CPA REG (Taxation & Regulation) lesson in Ethics, Professional Responsibilities and Federal Tax Procedures. 17 min read, ~2,525 words.

Circular 230 governs who may practice before the IRS and how they must behave: CPAs, attorneys, enrolled agents, and enrolled actuaries. Subpart B sets duties: due diligence (§10.22), reasonable fees (§10.27), conflict-of-interest written consent (§10.29), competent advice (§10.34). §10.29 conflict-of-interest consent must be written and retained 36 months; verbal consent...

What this lesson covers

• Content
• Example 1
• Example 2
• Common Mistakes
• Check Your Understanding
• Exam Shortcuts

Learning objectives

• I.A1

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