Tag Archives: circular 230

September 2012 Treatise Updates

In September 2012, the following PLI treatises were updated:

If you are on standing order for any of the above titles, these releases have already been shipped. If you would like to place an order, please email libraryrelations@pli.edu.

Circular 230 Deskbook

Release #9 is now available for the Circular 230 Deskbook

This PLI treatise helps tax practitioners comply with complex Circular 230 amendments more easily — and avoid costly penalties and sanctions.

The Deskbook shows you how to meet mandated duties applicable to six types of covered opinions; comply with critical requirements for written tax advice; carry out prescribed duties when advising in preparation of tax returns; satisfy reporting/list maintenance rules for six types of reportable transactions; qualify for ”safe harbors” that free you from burdensome Circular standards, exploit proven defenses against the Code’s § 6662 penalties, and avoid common errors that can trigger these § 6662 penalties.

The Deskbook brings you laminated, quick-reference compliance tools, including a Circular 230 written tax advice decision tree; a Circular 230 compliance chart for covered opinions highlighting exceptions and special rules; a Circular 230 compliance flow chart detailing affirmative duties and prohibited activities; a covered opinions compliance checklist; and a reportable transactions compliance flow chart.

If your library is on standing order for this treatise, you can expect Release #9 to arrive soon.  If you’d like to order the release please email libraryrelations@pli.edu or call 877-900-5291. 

View a sample chapter here.