The Circular 230 Deskbook is an essential compliance resource for every tax professional who practices before the IRS.  It helps practitioners comply with complex Circular 230 amendments more easily — and avoid costly penalties and sanctions.  In addition to demonstrating prescribed duties when advising clients in the preparation of tax returns, it offers quick-reference compliance tools.

This release updates the treatise with the latest developments in tax and estate law relating to IRS Circular 230.   Highlights from the new release include:

• Chapter 1, Section 1:2: Discussion of West Virginia v. EPA, in which the Supreme Court addressed whether, in the context of a major question, an agency is permitted to invoke general statutory authority in support of a regulation absent a clear statement from Congress.
• Chapter 3, Section 3:5: Explains whether a notice designating a transaction as a Listed Transaction is a legislative rule that requires notice and comment under the Administrative Procedure Act.
• Chapter 4, Section 4:17.2: Explores the Supreme Court’s holding in National Federation of Independent Business v. Department of Labor, Occupational Safety and Health Administration, about whether a vaccine mandate imposed by OSHA implicated the major-questions doctrine.

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