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IRS Circular 230 Notice

 
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What is IRS Circular 230?
Circular 230 is the name of the publication for the Treasury Regulations governing the conduct of tax professionals practicing before the Internal Revenue Service. Under a previous version of these regulations, written communications regarding federal tax matters could have created heightened duties and liabilities unless the author notified the reader (via a prominently displayed and readily apparent notice) that he or she could not use the document to avoid penalties. However, those rules have been superseded by final Treasury Regulations issued in 2014, and the Circular 230 Notice no longer affects the duties or liabilities of tax practitioners.

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