Give the Circular 230 position for three of the following situations that are sometimes encountered in the tax profession:

1) Taking an aggressive pro-taxpayer position on a tax return.

2) Not having a quality review process for a return completed by a partner of the tax firm.

3) Purposely delaying compliance with a document request received from the IRS.

4) Not keeping up with changes in the tax law.

Answer rating: 100% (QA)

1 Tax practitioner should not advise the client on the tax position to be taken without the followin... View the full answer