A quarterly magazine from the National Association of Enrolled Agents
Winter 2024 vol.42 no.4
The Advertising and Solicitation Restrictions in Circular 230
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
A Primer on Significant Sections of Circular 230 for the New Practitioner
Feature Article

A Primer on Significant Sections of Circular 230 for the New Practitioner

Circular 230 imposes certain duties and restrictions upon all practitioners.i It also delineates 18 nonexclusive acts of incompetence and disreputable conduct for which a practitioner may be disciplined. If ... Karen L. Hawkins

May/June 2021, Feature Article, OPR, ethics, Office of Professional Responsibility, Circular 230, practice management, noncompliance, Freedom of Information Act, Form 2848, 26 U.S.C. §7525, FOIA, American Bar Association, Model Rules of Professional Responsibility, Ridgley