Randall & Hurley, Inc.
Loren D. Stark Company
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|Text of Final Reg on Practice Before the IRS (Circular 230) (PDF)|
Internal Revenue Service [IRS]
Dec. 21, 2004
27 pages. Excerpt: These final regulations set forth best practices for tax advisors providing advice to taxpayers relating to Federal tax issues or submissions to the IRS. These final regulations also provide standards for covered opinions and other written advice.
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