Circular 230 describes the standards for practice before the IRS. The relatively strict standards of Circular 230 have led many practitioners to adopt "Circular 230 Notices" that disclaim the recipient's ability to rely on any tax advice provided to avoid IRS penalties.
- Circular 230 (PDF)
- Link to Final Circular 230 Regulations (PDF)
- Final Circular 230 Regulations affecting Registered Tax Return Preparers (effective August 2, 2011)