Main Street Practitioner Blog

The IRS has approved the final revised Circular 230 regulations governing practice before the Internal Revenue Service (IRS) and will be published by the Federal Registry shortly. The regulations affect individuals who practice before the IRS and providers of continuing education programs. 

In September 2012, Treasury and the IRS published in the Federal Register (77 FR 57055) a notice of proposed rulemaking (REG-138367-06) proposing to amend Circular 230 by revising the rules governing written tax advice and other related provisions of Circular 230. The new document, two years in the making, is available for review here.