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

An Introduction to the Supervisorial Approval of Penalties Under Internal Revenue Code Section 6751(b)
Feature Article

An Introduction to the Supervisorial Approval of Penalties Under Internal Revenue Code Section 6751(b)

Internal Revenue Code (the IRC or the Code) §6751(b)’s supervisory approval requirement has been a hotly litigated issue over the past few years. This article will introduce you to §6751(b) and help explain how supervisory approval is obt... Frank Agostino and Phillip J. Colasanto