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