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"Circular 230 is a hybrid document containing the rules, regulations, ethical/conduct provisions, and disciplinary procedures that apply to those who practice before the IRS." [ 1 ] The rules in Circular 230 are codified as Title 31 of the Code of Federal Regulations , Subtitle A, Part 10 (31 C.F.R. Part 10).
OPR provides guidance and feedback to field/agency sources regarding essential referral criteria for each relevant Circular 230 provision. [1]Any IRS employee who believes a practitioner has violated any provision in Circular 230 is required to make a written report to the OPR (31 C.F.R. Section 10.53 (a)). [5]
Download as PDF; Printable version; In other projects Wikidata item; Appearance. move to sidebar hide. This is a list of Circulars ... Circular 230, a document that ...
The Registered Tax Return Preparer Test was a test produced by the U.S. Internal Revenue Service (IRS). Until the program was suspended in January 2013, the IRS had implemented rules requiring that certain individuals who wanted to work as tax return preparers pass this test to demonstrate their ability to understand U.S. tax law, tax form preparation and ethical requirements.
Michael J. Desmond is an American tax attorney and former federal government official. [1] He previously served as the 48th Chief Counsel of the U.S. Internal Revenue Service (IRS) and Assistant General Counsel in the Department of the Treasury.
1 New proposed rules for federal tax return preparers in the United States
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Short title: Commission Regulation (EC) No 230/2009 of 19 March 2009 amending Regulation (EC) No 382/2005 laying down detailed rules for the application of Council Regulation (EC) No 1786/2003 on the common organisation of the market in dried fodder