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 thirty-first release of The Circular 230 Deskbook 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, Deference: When the Court Must Yield to the Government’s Interpretation and Chapter 4, Circular 230 now include discussions on topics such as how there is no need for Administrative Procedure Act notice and comment in connection with listed-transaction notice and the “reasonable cause” defense under section 6676.
- A new section 3:7.7, Injunctive Relief discusses the Supreme Court holding that, despite the Anti-Injunction Act, advisors can seek an injunction on the ground that a notice designating a transaction a Reportable Transaction is invalid.
- An updated Table of Authorities and Index are included.
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PLI PLUS subscribers can access this title through their subscription.