Circular 230
id:
circular-230-238-14982123
title:
Circular 230
text:
Circular 230 refers to Treasury Department Circular No. 230. This publication establishes the rules governing those who practice before the U.S. Internal Revenue Service (IRS), including attorneys, certified public accountants (CPAs) and enrolled agents
(EAs). The rules in Circular 230 also prohibit certain conduct. Penalties may be imposed for noncompliance. "Circular 230 is a hybrid document containing the rules, regulations, ethical/conduct provisions, and disciplinary procedures that apply t
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Circular_230
date created:
date modified:
2024-03-20T20:48:25Z
main entity:
{"identifier":"Q5121639","url":"https://www.wikidata.org/entity/Q5121639"}
image:
fields total:
13
integrity:
13