Circular 230 applies to all tax practitioners. This includes attorneys, CPAs, and enrolled agents, even though each of the groups has its own code of conduct.

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Circular 230 is a set of regulations issued by the IRS that applies to all tax practitioners, regardless of their profession. While attorneys, CPAs, and enrolled agents may have their own professional codes of conduct, Circular 230 sets minimum standards for all tax practitioners when practicing before the IRS.

Circular 230 Applies to All Tax Practitioners