Circular 230

Circular 230 are the IRS rules for all individuals preparing tax returns or giving tax advice for compensation. The following are some of the rules included in Circular 230. Paid tax preparers must:

  • Sign all tax returns that they prepare.
  • Advise their clients of any error in or omission from documents filed with the IRS and advise the client of any potential consequences with noncompliance.
  • Exercise due diligence in preparing returns and determining correctness of documents filed with the IRS.
  • Return documents and records provided by the client that are necessary for the client to comply with tax obligations.
  • Provide clients a copy of tax returns.

Penalties may be applied for noncompliance.

Circular 230 also provides provisions of what paid preparers cannot do as well as distinguish between a RTRP’s limited right to practice vs. other Circular 230 practitioners. The regulations also provide rules for certain ethical situations.

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