While discussions about Circular 230 usually focus on the standards it imposes relating to tax returns and opinions, the breadth and scope of Circular 230 also affects day-to-day business operations ...

David A. Handler, partner in the Chicago office of Kirkland & Ellis LLP, reports that on Sept. 23, 2007, the Treasury Department issued proposed amendments to Circular 230 that essentially say, “Yes, ...

Long-awaited final Circular 230 regulations, issued Dec. 17, 2004, govern the latest set of standards on attorneys, accountants and other professionals providing not only tax shelter opinions but also ...

Forbes contributors publish independent expert analyses and insights. Guinevere Moore is a civil and criminal tax litigator. This article is more than 5 years old. I’ve never been big on celebrating ...

In 2005, the Internal Revenue Service finalized substantial revisions to Circular 230 governing the rules for practice before the IRS. The revisions were in response to what was believed by the IRS to ...

The Treasury Department's proposed changes to Circular 230 could jeopardize the bond market by driving up costs if the changes are not clarified, according to the Public Finance Network, a coalition ...

Bond lawyers will not see the full impact of Circular 230 on their opinion practice for a decade, and the regulations could represent a first step toward a degraded standard for state and local bond ...

Circular 230, 1 the Internal Revenue Service's pronouncement regulating written tax advice, applies to all tax practitioners, including estate planners like me — much as I might wish it affected only ...