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

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