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Fundamentals of Tax Law

1/25/2008 8:12:49 AM EST

Circular 230 "Best Practices" and Written Advice Standards

By Susan T. Edlavitch and Brian S. Masterson

Posted by AME3bg

Final Regulations under Circular 230, issued on December 20, 2004 (T.D. 9165) and as amended May 18, 2005 (T.D. 9201), establish standards for tax "practitioners" providing Covered Opinions and Other Written Advice as well as "best practices" applicable to all tax advice. The new Circular 230 rules apply to written advice addressing estate and gift tax issues as well as income taxes.

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Circular 230 "Best Practices" and Written Advice Standards

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