Focus on . . . Circular 230
David A. Pratt
Albany Law School
Journal of Pension Benefits, Vol. 13, No. 2, p. 56, Winter 2006
Controversial final regulations (the Circular 230 rules) issued by Treasury and IRS govern standards of practice before the IRS. This article discusses the new regulations. Because of negative reaction to the regulations, new guidance is anticipated.
Number of Pages in PDF File: 13
Keywords: Circular 230Accepted Paper Series
Date posted: July 23, 2009
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