Changes to Treasury Circular 230 |
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Federal Register Version of Changes to Treasury Circular 230
We are providing a copy of the Federal Register version of the Final Rules and Proposed Standards for your information.
Final Rules on Written Tax Opinion Standards
Treasury Circular 230 was recently modified to include rules on written tax opinion standards for tax professionals practicing before the IRS. The rules are effective June 20, 2005, which is 180 days after publication in the Federal Register.
Proposed Standards for Certain Opinions Related to Tax Exempt Bonds
On December 20, 2004, the IRS and Treasury proposed standards for certain written opinions related to tax exempt bonds.
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Page Last Reviewed or Updated: March 01, 2005