Treasury Department Circular No. 230 (Rev. 8-2011): Regulations Governing Practice Before the Internal Revenue Service contains the rules for attorneys, CPA’s and other persons who represent taxpayers before the Internal Revenue Service. Circular 230 sets forth the rules for authority to practice before the IRS, the duties and restrictions, the sanctions for violating the regulations, and the rules applicable to disciplinary proceedings.

1) IRS Treasury Department Circular 230 – Tax Advisors

2) IRS Circular 230 – Tax Practitioner Fees

3) IRS Circular 230 – Requirements for Covered Opinions

4) IRS Circular 230 – Required Disclosures – Covered Opinion

5) IRS Circular 230 – Marketed Opinions

6) IRS Circular 230 – Return of Client’s Records

7) IRS Circular 230 – Standards with Respect to Tax Returns, Affidavits, Documents and Other Papers

8) IRS Circular 230 – Best Practices for Tax Advisors

9) IRS Circular 230 – Requirements for Other Written Advice

10) IRS Circular 230 – Limited Scope Opinions

11) IRS Tax Compliance – Offshore Accounts