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: Deference: When the Court Must Yield to the Government’s Interpretation: Answers the questions of 1) whether Joint Committee reports carry more weight than law review articles and 2) whether IRS publications displace controlling statutes, regulations, and case law (see section 1:2 and section 1:3.1).
- Chapter 3: Reporting and List Maintenance Requirements: Discusses how a district court’s invalidation of a notice on a nationwide basis was an error (see section 3:5).
- Chapter 4: Circular 230: Suggests a best practice in the event a practitioner should die or become incapacitated (see section 4:16).
An updated Table of Authorities is included.
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PLI PLUS subscribers can access this title through their subscription.