As part of the overall tax return preparer industry review, the text of Circular 230 was expanded to include the new category of practitioners classified as
"registered tax return preparers".In the past, just attorneys, certified public accountants, and enrolled agents were subject to the standards and sanctions of Circular 230.
In light of the new rules, and after a transition period running until December 31, 2013, all
tax practitioners will be subject to the provisions of Treasury Department Circular 230 (Rev. 8-2011), "
Regulations Governing Practice before the Internal Revenue Services".
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