Circular 230 and Practice Before the IRS
Treasury Circular 230
Circular 230 governs attorneys, CPAs, enrolled agents, and other professionals who practice before the IRS. It establishes standards for competence, diligence, client communication, recordkeeping, and ethical conduct.
Note
Circular 230 is heavily tested because it governs professional conduct directly related to tax practice.
Summary
Circular 230 establishes the ethical and procedural standards for professionals representing taxpayers before the IRS.