Circular 230 requires that a paid tax preparer apply a thorough quality review system in preparing tax returns for her clients.

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Circular 230, which outlines the rules for practicing before the IRS, contains requirements for tax return preparers to have a quality review system in place to ensure the accuracy of tax returns prepared for clients. Failure to comply with these rules can result in penalties and sanctions by the IRS.

Circular 230 Requires That a Paid Tax Preparer Apply a Thorough