These rules, which are contained in Treasury Department Circular 230 (“Circular 230”) and apply to attorneys, certified public accountants, and enrolled agents who practice before the IRS ...

WASHINGTON, D.C. — The Department of the Treasury and the Internal Revenue Service recently unveiled proposed regulations to modernize Circular 230, the set of rules governing tax professionals ...

MIAMI, Jan. 21, 2025 /PRNewswire/ -- The IRS has proposed updates to Circular 230 regulations to enhance ethical standards, accountability, and professionalism among tax practitioners and appraisers.

These rules have long been found in Treasury Department Circular 230. Circular 230—technically titled Regulations Governing Practice before the Internal Revenue Service—is often called Circ 230.