Circular 230 applies to all paid tax practitioners. But attorneys, CPAs, and enrolled agents are exempt from the
Circular 230 rules, because each of the groups has its own code of professional conduct.

Question

Quizplus · Accepted Answer

Circular 230 applies to attorneys, CPAs, enrolled agents, and other professionals who practice before the IRS, and they are not exempt from its rules despite having their own professional codes of conduct.

Circular 230 Applies to All Paid Tax Practitioners