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Treasury Department Circular No. 230 (Rev. 6-2014): Regulations Governing Practice Before the Internal Revenue Service (PDF)
Internal Revenue Service [IRS]
[Official Guidance] July 15, 2014
The IRS on June 9 finalized Circular 230 regulations (TD 9668), which adopted the approach taken in the proposed regulations, namely eliminating the covered opinion rules in former Circular 230 section 10.35 and instead subjecting all written tax advice to one standard under a revised section 10.37. This June 2014 revision and restatement of Circular 230 reflects the final regulations.
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