Circular 230
1-58.
- Subpart C, § 10.51(a)(12): Contemptuous conduct in connection with practice before the IRS, including the use of abusive language, making false accusations or statements, knowing them to be false, or circulating or publishing malicious or libelous matter.
c. Subpart A, § 10.3(f): Registered tax return preparers.
d. Subpart B, § 10.27: Fees. Discussion of provision that a practitioner may not charge an unconscionable fee for representing a client in a matter before the IRS. Also, a practitioner may not charge a contingent fee for preparing an original return.
Circular 230
1-59.
- Subpart B, § 10.22(b): Reliance on others. Except as modified by §§ 10.34 and 10.37, a practitioner will be presumed to have exercised due diligence for purposes of this section if the practitioner relies on the work product of another person and the practitioner used reasonable care in engaging, supervising, training, and evaluating the person, taking proper account of the nature of the relationship between the practitioner and the person.
- Subpart A, § 10.7(c)(1)(vi): An individual may represent any individual or entity, who is outside the United States, before personnel of the IRS when such representation takes place outside the United States.
- Subpart B, § 10.24: Prohibits assistance from disbarred or suspended persons.
- Subpart B, § 10.34: Defines standards for advising and signing returns.
Circular 230
1-60.
- Subpart B, § 10.33: Discussion of adhering to the best practices in providing advice.
- Subpart B, § 10.35: Provides standards on “covered opinions.”
- Subpart B, § 10.36: Requires that a firm take reasonable steps to adhere to the “covered opinions” section.
- Subpart B, § 10.37: Describes situations in which a tax practitioner should not give written advice.
Circular 230
1-61.
- Solicitation is discussed in Subpart B, § 10.30.
- Negotiation of a taxpayer’s refund checks is discussed in Subpart B, § 10.31.
- Who may practice before the IRS is discussed in Subpart A § 10.3.
- Authority to disbar or suspend from practice before the IRS is discussed in Subpart C, § 10.50.
Circular 230
1-62.
- Conflicting interests are discussed in Subpart B, § 10.39.
- Disreputable conduct is discussed in Subpart C, § 10.51.
- Assistance from disbarred or suspended persons is discussed in Subpart B, § 10.24.
- Representing oneself before the IRS is discussed in Subpart A, § 10.7.
Circular 230
1-63.
- Practice of law is discussed in Subpart B, § 0.32.
- Information to be furnished is discussed in Subpart B, § 10.20.