Regular full-time employees are allowed to represent certain organizations before the IRS without being a Circular 230 practitioner. Name the organizations that can be represented by full-time employees, and cite where you found that authority in Circular 230.
Answer to relevant QuestionsThe elements of tax practice fall into what major categories in addition to tax research? A compensated individual who prepares or assists with the preparation of all or substantially all of a tax return or claim for refund must have a PTIN. What is a PTIN and which individual(s) are required to obtain one? Under Rule 301 of the AICPA Code of Professional Conduct, a CPA must not disclose confidential client data without the specific consent of the client. Under what conditions might a disclosure of confidential information ...Last year a taxpayer was audited by the IRS and an item of deduction on the tax return was disallowed. On this year’s tax return, the taxpayer would like to deduct a similar item. Discuss the circumstances under which a ...Summarize what is discussed in each of the following sections of Circular 230: a. Subpart C, § 10.51(b) b. Subpart A, § 10.6(e) c. Subpart A, § 10.2(e) d. Subpart B, § 10.27
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