Focus on . . . Circular 230

Pratt, David A.

Abstract

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Focus on . . . Circular 230

David A. Pratt

Albany Law School

2006

Journal of Pension Benefits, Vol. 13, No. 2, p. 56, Winter 2006

Abstract:
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 230

Accepted Paper Series

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Date posted: July 23, 2009

Suggested Citation

Pratt, David A., Focus on . . . Circular 230 (2006). Journal of Pension Benefits, Vol. 13, No. 2, p. 56, Winter 2006. Available at SSRN: http://ssrn.com/abstract=1437743

Contact Information

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)