# Regulations Governing Practice Before the Internal Revenue Service
> **IRS** · Final regulations. · Published 2005-05-19 · Effective 2005-05-19 · 70 FR 28824
## Document
- **Document number:** 05-9959
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 28824
- **CFR reference:** 31 CFR 10
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2005/05/19/05-9959/regulations-governing-practice-before-the-internal-revenue-service)
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