Friday, September 5, 2014

Standards for Written Tax Advice

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.


Once again, my old blog is gone. Starting from this clean slate, my new blog will have three primary purposes:

  1. Briefly discuss new tax developments.
  2. Address recurring issues from my practice or common questions from the tax practitioner community.
  3. 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