Circular 230
Regulation of Tax Preparers and Advisors
 

This document provides selected web links to Internet articles, analysis and commentary regarding the highly controversial revisions to the Circular 230 -- Regulations Governing the Practice of Attorneys,. Certified Public Accountants,. Enrolled Agents,  Enrolled Actuaries and Appraisers before the Internal Revenue Service

This document focuses on articles with dates subsequent to the enactment date for the American Jobs Creation Act of 2004 (October 22, 2004)
Suggestions for additional links to on-line information regarding this topic are welcome and should be sent to VernJacobs@yahoo.com

  Note: The most recent items are at the top of the page.


Circular 230 Chart

Circular 230 Decision Tree

Notice 2005-47 (PDF) explains how Treasury Circular 230 applies to State or local bond opinions.

Proposed Letter to Request Delay in Effective Date of Circular 230 Regulations

Tax Advisors vs. Tax Payers -- An analysis of the American Jobs Creation Act of 2004 that relate to the regulation of tax professionals by the IRS and related portions of the revised Circular 230. Includes Revised Standards published in TD 9201 on May 15, 2005.
By Vernon Jacobs, CPA

An Introduction to and Comments regarding the American Jobs Creation Act of 2004 with links to on-line sources of further details.

A copy of the proposed final revisions to Circular 230 by the IRS.

Comments by the American College of Trust and Estate Counsel regarding the new Circular 230 Regulations.

Comments by the Tax Division of the Bar Ass'n.

Circular 230 Regs Federalize Tax Practice -- .  A Tax Analyst document summarizing comments about the final Circular 230 Regulations during a luncheon sponsored by Tax Management.

Confidence Levels, Circular 230 and Practitioner Penalties -- an extensive analysis in Tax Analyst of the new Circular 230 Regulations by William L. Raby, Ph.D., CPA and Burgess J. Raby, JD

Circular 230 Decision Matrixes -- a Tax Analyst Special Report by Kathleen McKay Giancana. This article provides a decision tree regarding covered opinions and limited scope written advice.

Report on Circular 230 Regulations -- New York State Bar Ass'n; Tax Section (March 3, 2005) 44 Pages (PDF)

Circular 230 Final Regulations on Opinion Standards , by Rita Cavanagh in Tax Controversy Trends, a newsletter by the firm of Latham Watkins.

Questions and Answers Between Practitioners and IRS Representatives f rom the Law Professors Blog web site.

New Regulations for Tax Practitioners -- a 55 minute audio and video presentation by Harvey L. Coustan, CPA for the Illinois State Society of CPAs.

Copy of a letter to the IRS by the firm of Brickler and Eckler, LLP regarding implementation of the Circular 230 Final Regulations relative to exempt bond opinions.

The Application of Circular 230 to Estate Planners by Jonathan Blattmachr and Michael L. Graham

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Caution:   While the information in this web site is believed to be from reliable sources and is believed to be accurate, it is not intended to represent legal, tax or financial advice for any reader of any part of this web site. Due to frequent changes in the laws, new court cases and differences of opinion among professional advisors, readers should not rely on this information without the help of a qualified professional advisor. Sponsored by Offshore Press, Inc . Copyright,  2005 All rights reserved. Offshore Press, Inc., Box 8194, Prairie Village, KS 66208. (913) 362-9667. Book images by Letters, Etc..     Email to Offshore Press . ,
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