The Adviser’s Guide to Circular 230 Rules [Download]

Published in cooperation with Practising Law Institute, New York

The recent Circular 230 amendments are some of the most significant changes in tax practice in many years. A tax practitioner's failure to comply with these requirements can lead to censure, fines, suspension, even disbarment. The Adviser's Guide to Circular 230 gives you complete details on how, when, and where to comply with these rules.

Created as a handy Word® download with accompanying charts, tables and checklists in PDF format, The Adviser's Guide to Circular 230 gives you practical understanding of the:

• Six kinds of Covered Opinions subject to the new Circular 230 rules
• Five types of written tax advice that are exempt from the new amendments
• Four principal requirements with which Covered Opinions must comply
• Numerous secondary rules within each major requirement
• Required guidance for oral advice relating to tax returns
• New penalties

The Adviser's Guide to Circular 230 features:

• Step-by-step compliance guidance, including detailed drafting instruction for Covered Opinions, 
• Advice on the insertion of e-mail disclaimers, 
• Decision-trees to help determine if a writing is a Covered Opinion, 
• Sample Covered Opinions, disclaimers and warnings, and a memo to clients detailing the Circular 230 requirements
• Links to additional resources to help you stay current

Note: This product is an electronic download file that will be accessible immediately after completing your purchase. Access to this file – from the My Download page – expires 90 days from purchase date. The file you will be accessing is a "self-extracting" executable file. Within this file you will find a Word document and a PDF document. Be sure to choose Run (or Open) when accessing this product from the My Downloads page. By choosing Run (or Open), the files will be expanded and saved to a designated location on your hard drive.

Please note this product purchase is non-refundable. For more information about this product or service concerns, please contact the AICPA Service Center at service@aicpa.org or call 888-777-7077.