Circular 230 includes rules on all of the following topics EXCEPT:
A)whois authorized topractice before the IRS
B)standards for "covered opinions"
C)compliance with state ethical requirements
D)a set of best practices toguide practitioners

Question

Quizplus · Accepted Answer

Circular 230 is a set of regulations from the IRS specifying who can represent taxpayers before the IRS and outlining the duties and restrictions for those practitioners, including standards for covered opinions and best practices. However, it does not directly address compliance with state ethical requirements, as these are governed by state laws and regulations.

Circular 230 Includes Rules on All of the Following Topics