Text of Final Regs Governing Practice Before the Internal Revenue Service, Amending Circular 230

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Text of Final Regs Governing Practice Before the Internal Revenue Service, Amending Circular 230
U.S. Department of the Treasury

[Official Guidance]
June 13, 2014

"This document contains final regulations revising the regulations governing practice before the [IRS]. These final regulations affect individuals who practice before the IRS. These final regulations modify the standards governing written advice and update other related provisions of the regulations. These regulations are effective on June 12, 2014." MORE >>

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