Circular 230: Practice Before the IRS

Free CPA REG (Taxation & Regulation) lesson in Ethics, Professional Responsibilities and Federal Tax Procedures. 16 min read, ~2,427 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). Subpart C sanctions escalate: censure → monetary penalty → suspension → disbarment...

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What this lesson covers

Content
Example 1
Example 2
Common Mistakes
Key Takeaways
Exam Shortcuts

Learning objectives

I.A1

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