Circular 230 and practice before the IRS

This lesson is part of the full course.

In it you will learn to:

• Identify who may practise before the IRS, and what counts as practice
• Distinguish full representation rights from limited practice and the Annual Filing Season Program's limited rights
• Apply the duties and restrictions in Circular 230 subpart B to a client scenario
• Apply the fee rules: no unconscionable fees, and contingent fees only in three situations
• Describe the sanctions available to the Office of Professional Responsibility and how a disciplinary case runs
• Explain what the AICPA's Statements on Standards for Tax Services cover and whom they bind