Circular 230

Circular 230 refers to Treasury Department Circular No. 230. This publication establishes the rules governing those who practice before the U.S. Internal Revenue Service (IRS), including attorneys, certified public accountants (CPAs) and enrolled agents (EAs).

The rules in Circular 230 also prohibit certain conduct. Penalties may be imposed for noncompliance. "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).[2][3]

  1. ^ IRS Document 13283 (2-2017)
  2. ^ "Regulations Governing Practice before the Internal Revenue Service" (PDF). Internal Revenue Service. Retrieved 2012-06-27.
  3. ^ "Internal Revenue Bulletin: 2012-23". Internal Revenue Service. 4 June 2012. Retrieved 27 June 2012.