According toCircular 230, the "best practices" rules are:
A)mandatory for all tax practitioners
B)restricted only toattorneys and CPAs
C)aspirational, toact as goals for tax practitioners
D)enforced by disbarment from practice before the IRS

Question

Quizplus · Accepted Answer

The "best practices" rules outlined in Circular 230 are aspirational and serve as goals for tax practitioners to strive towards, rather than being mandatory requirements or enforced through disbarment.

According ToCircular 230, the "Best Practices" Rules Are