A quarterly magazine from the National Association of Enrolled Agents
Summer 2025 vol.43 no.2
Could Be! Who Knows? Circular 230 – What’s Around the Corner?
Feature Article

Could Be! Who Knows? Circular 230 – What’s Around the Corner?

I could not resist the title reference to the West Side Story lyric. Seriously, though, the last Circular 230 revision was dropped in June 2014, so we are long overdue. We proposed changes published in the Federal... Phyllis Jo Kubey, EA

Summer 2025, Feature Article, Circular 230, RTRP, Loving v. Internal Revenue Service, Ridgely v. Lew, Registered Tax Return Preparer, 31 United States Code (USC) §330