Today I am interested in Circular 230 and its standards for written tax advice. Though I may later address how written tax advice relates to penalty issues, my primary concern is how the standards fit in with Circular 230 after Loving and Ridgely. I am not entirely certain that they do fit in. So let's rewind a few years.
Friday, September 5, 2014
Once again, my old blog is gone. Starting from this clean slate, my new blog will have three primary purposes:
- Briefly discuss new tax developments.
- Address recurring issues from my practice or common questions from the tax practitioner community.
- Discuss professional practice issues, such as ethics, tax research, software, and other related topics.
I cannot promise scholarly treatises or pithy marketing slogans. If you need those, I'm available for hire and you can find my contact information here.