The rules that govern practice before the IRS are found in Circular 230. Discuss what entails practice before the IRS and state which section of Circular 230 contains the definition.
Answer to relevant QuestionsWhat is the current status of the court-ordered injunction prohibiting the IRS from enforcing the mandatory testing and continuing education requirements for registered tax return preparers? May a tax practitioner who is a CPA form a CPA partnership with an IRS agent who is also a CPA? What limits (if any) would be placed on such a partnership? Under Rule 101 (Independence), a CPA (or CPA firm) is not independent if one or more financial relationships exist with a client during the period of professional engagement or at the issuing of the opinion. Discuss ...According to SSTS No. 2, a tax return should be signed by a member only after reasonable effort has been made to answer all questions on the return that apply to the taxpayer. What are some of the reasonable grounds under ...How does the term “the unauthorized practice of law” apply to CPAs?
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