Regulations Governing Practice Before the Internal Revenue Service

tax-irs · IRS · Rule · Published 2005-05-19 · Effective 2005-05-19 · 70 FR 28824

Document

Document number: 05-9959
Federal Register citation: 70 FR 28824
CFR reference: 31 CFR 10
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2005-05-19
Effective date: 2005-05-19
Treasury docket: TD 9201

Abstract

This document contains final regulations revising the regulations governing practice before the Internal Revenue Service (Circular 230). These regulations affect individuals who practice before the Internal Revenue Service. These regulations clarify the standards for covered opinions.

Source

Authoritative: Federal Register document
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