Statements (37)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:amendedBy |
multiple times
June 2014 |
| gptkbp:appliesTo |
tax return preparation
tax practitioners representation before the IRS written tax advice |
| gptkbp:codifiedIn |
31 CFR Subtitle A, Part 10
|
| gptkbp:covers |
attorneys
appraisers certified public accountants enrolled agents enrolled actuaries |
| gptkbp:enforcedBy |
gptkb:Office_of_Professional_Responsibility
|
| gptkbp:establishes |
standards of conduct
duties and restrictions |
| gptkbp:firstIssueDate |
1921
|
| https://www.w3.org/2000/01/rdf-schema#label |
Circular 230
|
| gptkbp:includes |
rules on conflicts of interest
rules on advertising rules on fees rules on due diligence rules on return of client records rules on sanctions rules on solicitation |
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:officialName |
Regulations Governing Practice before the Internal Revenue Service
|
| gptkbp:penalty |
censure
suspension monetary penalties disbarment |
| gptkbp:provides |
disciplinary proceedings
|
| gptkbp:purpose |
protect taxpayers and the IRS
|
| gptkbp:regulates |
practice before the IRS
|
| gptkbp:bfsParent |
gptkb:Enrolled_Agent
gptkb:Enrolled_Agent_(EA) |
| gptkbp:bfsLayer |
7
|