§10.30 Archives | EA Journal

Feature Article

Avoiding the Perils and Pitfalls of Fee Predicaments

Rules on fees can be found in numerous sections of Circular 230i as well as the Internal Revenue Code (IRC) and various other regulations, so it is no surprise that the tangle of rules is full of inherent... Jennifer MacMillan, EA

Summer 2024, Feature Article, refunds, Internal Revenue Code, OPR, ethics, Office of Professional Responsibility, Circular 230, CP2000, Social media, IRC, contingent fee, fees, §10.30, refund anticipation loans, RAL, §10.29, abusive tax avoidance transactions, ATAT

Feature Article

The Advertising and Solicitation Restrictions in Circular 230

One of the last press releases from the Office of Professional Responsibility (OPR) announced a disciplinary settlement with an enrolled agent (EA) for violations ... Karen L. Hawkins

Summer 2024, Feature Article, CPA, OPR, ethics, Office of Professional Responsibility, Circular 230, American Bar Association, §10.30, advertising, solicitation, Model Rules of Professional Conduct, certified public accountant, MR 7.1, §10.51(a)(5), §10.30(d), 10.30(b), fee, misconduct