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Foreword |
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Circular 230 Deskbook Table of Contents |
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Chapter 1: |
Deference: When the Court Must Yield to the Government’s Interpretation |
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- § 1:1 : Introduction1-1
- § 1:1.1 : Legislative Regulations1-2
- § 1:2 : Chevron Deference1-2
- § 1:3 : Skidmore Deference1-15
- § 1:3.1 : Revenue Rulings1-17
- § 1:3.2 : Interpretive Regulations: Skidmore or Chevron?1-20
- § 1:4 : Auer Deference1-23
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Chapter 2: |
Selected Penalties |
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- § 2:1 : Introduction2-1
- § 2:1.1 : Section 6662 Penalties2-2
- § 2:2 : Negligence and Disregard of Rules or Regulations2-3
- § 2:2.1 : Negligence2-3
- § 2:2.2 : Disregard2-7
- § 2:3 : Defenses to Penalties2-8
- § 2:3.1 : Defenses Under Section 66622-8
- [A] : Reasonable Basis2-8
- [B] : Substantial Authority2-9
- [C] : Adequate Disclosure2-11
- § 2:3.2 : Reasonable Cause and Good-Faith Exception2-13
- [A] : Reliance on an Opinion of Counsel or Other Tax or Investment Professional2-15
- [B] : Tax Shelters and More-Likely-Than-Not2-19
- § 2:3.3 : Realistic-Possibility Standard2-22
- § 2:4 : Substantial Valuation Misstatement2-23
- § 2:5 : New Section 6662A Penalties2-24
- § 2:6 : New Section 6707A Penalties2-26
- : Example 12-27
- : Example 22-27
- § 2:7 : New Section 6695A Penalties2-27
- § 2:8 : Application of Section 6664 to Significant Purpose Arrangement2-29
- § 2:9 : Failure to File Return on Time2-31
- § 2:10 : Failure to Pay on Time2-32
- Appendix 2A : Criteria for Imposition of and Defenses Against PenaltiesApp. 2A-1
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Chapter 3: |
Reporting and List Maintenance Requirements |
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- § 3:1 : General Reporting Requirements3-4
- § 3:2 : Final Treasury Regulations Concerning Reportable Transactions3-4
- § 3:2.1 : Federal Income Tax Reporting Requirements3-5
- [A] : Types of Reportable Transactions3-6
- [A][1] : Listed Transactions: Treas. Reg. § 1.6011-4(b)(2)3-6
- [A][2] : Confidential Transactions: Treas. Reg. § 1.6011-4(b)(3)3-13
- [A][2][a] : General Definition3-13
- [A][2][b] : Minimum Fee3-13
- [A][2][c] : Application Limited to Transactions with Federal Income Tax Benefits3-15
- [A][2][d] : Comparison of Definitions Under Treas. Reg. § 1.6011-4(b)(3) and Circular 2303-16
- [A][3] : Transactions with Contractual Protection: Treas. Reg. § 1.6011-4(b)(4)3-17
- [A][3][a] : General Definition3-17
- [A][3][b] : Exceptions3-18
- [A][3][c] : Application Limited to Transactions with Federal Income Tax Benefits3-20
- [A][3][d] : Comparison of Definitions Under Treas. Reg. § 1.6011-4(b)(4) and Circular 2303-21
- [A][4] : Loss Transactions: Treas. Reg. § 1.6011-4(b)(5)3-22
- [A][5] : Transactions with a Significant Book-Tax Difference3-28
- [A][6] : Transactions of Interest: Treas. Reg. § 1.6011-4(b)(6)3-34
- [A][6][a] : Definition of Transactions of Interest3-34
- [A][6][b] : Impetus for Creation of New Category of Reportable Transactions3-34
- [A][6][c] : Special Filing Rules for Participants in a Transaction of Interest3-34
- [A][6][d] : Effective Date3-35
- [A][6][e] : Transactions of Interest3-35
- [A][6][f] : Exceptions3-38
- [B] : Shareholders of Foreign Corporations: Treas. Reg. § 1.6011-4(c)(3)(i)(G)3-39
- [C] : Form and Content of Disclosure Statement3-40
- [C][1] : Form 88863-40
- [C][2] : Schedule M-33-42
- [C][3] : Listed Transactions3-45
- [C][4] : Loss Transactions3-45
- [D] : Rulings and Protective Disclosures3-46
- [D][1] : Rulings3-46
- [D][2] : Protective Disclosures3-47
- [E] : Retention of Documents3-48
- [F] : Effective Dates3-48
- § 3:2.2 : Federal Estate Tax Reporting Requirements3-49
- [A] : Generation-Skipping Transfers3-49
- § 3:2.3 : Federal Gift Tax Reporting Requirements3-49
- § 3:2.4 : Federal Employment Tax Reporting Requirements3-49
- § 3:2.5 : Federal Foundation and Similar Excise Taxes3-49
- § 3:2.6 : Federal Pension Excise Taxes3-50
- § 3:2.7 : Public Charity Excise Tax3-50
- § 3:3 : No Suspension of Interest or Penalty Under I.R.C. § 6404(g) with Respect to Certain Reportable Transactions and Listed Transactions3-50
- § 3:4 : Extended Period of Limitations on Assessment Under I.R.C. § 6501 with Respect to Undisclosed Listed Transactions3-51
- § 3:5 : Penalty for Failure to Include Reportable Transaction Information with Return: I.R.C. § 6707A3-53
- § 3:6 : Imposition of Accuracy-Related Penalty on Understatements with Respect to Reportable Transactions: I.R.C. § 6662A3-56
- § 3:6.1 : Imposition of Penalty3-56
- [A] : Reasonable Cause Exception3-57
- [B] : Disqualified Tax Advisor3-58
- [B][1] : General Definition3-58
- [B][2] : Disqualifying Financial Interest3-59
- [C] : Disqualified Opinion3-59
- § 3:6.2 : Reportable Transaction Understatement3-60
- § 3:6.3 : Higher Penalty for Nondisclosed Listed and Other Avoidance Transactions3-60
- § 3:6.4 : Special Rules3-60
- [A] : Coordination with Penalties on Other Understatements3-60
- [B] : Coordination with Other Penalties3-61
- [B][1] : Application of Fraud Penalty3-61
- [B][2] : No Double Penalty3-61
- [C] : Special Rule for Amended Returns3-61
- § 3:7 : Disclosure of Reportable Transactions by Material Advisors: General Requirements Under I.R.C. § 61113-61
- § 3:7.1 : Definition of Material Advisor3-62
- [A] : General Definition3-62
- [B] : Threshold Amounts3-62
- [C] : Tax Statement3-63
- [C][1] : General Definition of Tax Statement3-64
- [C][2] : Exception for Statement Made by Employees3-65
- [C][3] : Exception for Post-Filing Advice3-65
- [C][4] : Exception for Publicly Filed Statements3-65
- [C][5] : Date a Person Becomes a Material Advisor3-65
- § 3:7.2 : Form and Content of Material Advisor’s Disclosure Statement3-66
- § 3:7.3 : Reportable Transaction Number3-67
- § 3:7.4 : Designation Agreements3-67
- § 3:7.5 : Protective Disclosures3-68
- § 3:7.6 : Rulings3-68
- § 3:7.7 : Effective Dates3-68
- § 3:8 : Penalty for Failure to Furnish Information Regarding Reportable Transactions: I.R.C. § 67073-69
- § 3:9 : I.R.C. § 6112—Material Advisors of Reportable Transactions Must Keep Lists of Advisees3-70
- § 3:9.1 : Preparation and Maintenance of Lists3-70
- [A] : General Rule3-70
- [B] : Persons Required to Be Included on Lists3-71
- [C] : Information Required to Be Included in Lists3-72
- [D] : List Retention3-74
- [E] : Furnishing the List3-74
- [E][1] : General Rule3-74
- [E][2] : Claims of Privilege3-75
- [E][3] : Penalty for Failure to Furnish List to Secretary Within Twenty Days of Written Request3-76
- [F] : Designation Agreements3-76
- [G] : Effective Dates3-77
- § 3:10 : Provisions Targeting Transactions Involving Tax-Exempt Entities3-77
- § 3:10.1 : Tax Involvement of Accommodation Parties in Prohibited Tax Shelter Transactions3-77
- [A] : Excise Taxes Target Prohibited Tax Shelter Transactions with Tax-Exempt Entities—I.R.C. § 49653-78
- [B] : Disclosure Requirements of Tax-Exempt Entities Participating in Prohibited Tax Shelter Transactions—I.R.C. § 60333-80
- [C] : Disclosure of Reportable Transaction by Other Parties to Tax-Exempt Entity—I.R.C. § 6011(g)3-81
- § 3:10.2 : Returns Relating to Applicable Insurance Contracts in Which Certain Exempt Organizations Hold Interests—I.R.C. § 6050v3-81
- § 3:10.3 : Penalty for Failure to File Correct Information Returns—I.R.C. § 67213-83
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Chapter 4: |
Circular 230 |
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- § 4:1 : Introduction4-7
- § 4:2 : Authority to Issue the Circular4-8
- § 4:3 : Overview of the Circular4-8
- § 4:4 : Construction of the Circular4-9
- § 4:5 : Meaning of “Practice Before the IRS”4-9
- § 4:6 : Meaning of “Practitioner”4-11
- § 4:6.1 : Introduction4-11
- § 4:6.2 : Definition of “Practitioner”4-11
- [A] : Certain Attorneys4-12
- [B] : Certain Certified Public Accountants4-13
- [C] : Meaning of “Filing . . . a Written Declaration”4-13
- [D] : Enrolled Agent4-15
- [D][1] : Application for Enrollment As an Enrolled Agent4-16
- [D][2] : Renewal of Enrollment As an Enrolled Agent4-18
- [D][3] : Continuing Professional Education4-19
- [D][4] : Qualifying Continuing Professional Education4-20
- [D][4][a] : Types of Qualifying Continuing Professional Education4-21
- [D][4][b] : Renewal by Reexamination4-22
- [D][4][c] : Waiver of Continuing Professional Education4-22
- [D][4][d] : Failure to Renew4-23
- [D][5] : Enrolled Actuary4-23
- [D][6] : Registered Tax Return Preparers and PTINs: 2011 Amendment4-24
- [E] : Representation of Oneself; Participation in Rulemaking; Special Appearances; Return Preparation4-29
- [E][1] : Representation of Oneself4-30
- [E][2] : Representation of an Immediate Family Member4-30
- [E][3] : Representation of an Individual Employer4-30
- [E][4] : Representation of a Partnership4-30
- [E][5] : Representation of a Corporation and Similar Organized Groups4-31
- [E][6] : Representation of a Trust, Etc.4-32
- [E][7] : Representation of Governmental Entities4-34
- [E][8] : Representation of Entities by Practitioners4-34
- [E][9] : Representation of a Person Outside the United States4-35
- § 4:7 : Duties and Restrictions on Practice Before the IRS4-35
- § 4:7.1 : Information to Be Supplied to the IRS4-35
- [A] : Practitioner Responsibility4-35
- § 4:7.2 : Duty to Advise Taxpayer of Non-Compliance, Error or Omission4-44
- § 4:7.3 : Duty of Due Diligence in Return Preparation and Other Representations4-46
- [A] : Conditioning Statements4-49
- [B] : Reliance on Others4-50
- § 4:7.4 : Duty to Dispose Promptly of Pending Matters4-52
- § 4:7.5 : Duty to Avoid Working with a Suspended or Disbarred Practitioner4-54
- § 4:7.6 : Practice Before the IRS by Certain Former Government Employees, Their Partners, Associates and Others4-56
- [A] : Proof of Isolation4-61
- § 4:8 : Restrictions on Practitioner Certification of Certain Documents and Information4-62
- § 4:9 : Fees4-62
- § 4:9.1 : General Rule4-63
- § 4:9.2 : Contingent Fees4-64
- § 4:9.3 : Contingent Fees Under Section 10.27 As Amended by Notice 2008-434-65
- § 4:9.4 : Contingent Fees Under Proposed Regulations4-66
- § 4:10 : Practitioner Conflict of Interests4-67
- § 4:10.1 : Introduction4-67
- § 4:10.2 : Overview4-68
- § 4:10.3 : CPA Conflict of Interest Rules4-69
- § 4:11 : Solicitation of Work by Practitioners4-69
- § 4:11.1 : Advertising and Solicitation Restrictions Imposed by the Circular4-69
- § 4:11.2 : Limitations of Uninvited Solicitations by Practitioners4-70
- § 4:11.3 : Fee Information in Solicitations and Advertisements4-70
- § 4:11.4 : Limit on Changing Fees4-71
- § 4:11.5 : Permitted Fee Dissemination Information by Practitioners4-71
- § 4:11.6 : Unwanted Solicitation4-72
- § 4:11.7 : Records of Advertisements4-72
- § 4:11.8 : Ban of Accepting Assistance That Would Be Improper If Done by Practitioner4-73
- § 4:11.9 : Registered Tax Return Preparers4-73
- § 4:12 : Negotiation of Taxpayer Checks4-74
- § 4:13 : Section 10.344-74
- § 4:13.1 : Realistic-Possibility Standard4-77
- § 4:13.2 : Reasonably Likely Penalties4-83
- § 4:13.3 : Information Supplied by the Client4-84
- § 4:13.4 : 2007 Amendment to Section 10.344-87
- § 4:13.5 : 2011 Amendment to Section 10.344-88
- § 4:13.6 : I.R.C. Section 66944-92
- [A] : Introduction4-92
- [B] : Act Changes4-93
- [C] : Expansion of Those Treated As Return Preparers4-95
- [D] : New Penalty for Erroneous Claims for Refund4-95
- [E] : Notice 2007-54 “Suspended” the Act Changes for 20074-97
- [F] : Notice 2008-134-98
- [F][1] : Reasonable Basis Exceptions4-98
- [F][2] : Inconsistency Between the Code and the Notice4-101
- [F][3] : Reasonable Basis Exception for Advisers4-104
- [G] : Some Lessons from the Examples4-104
- [H] : Treatment of Tax Shelters4-106
- [I] : Guidance on Identifying Preparers4-108
- [J] : Returns Covered and Not Covered4-108
- [K] : Written Advice to Taxpayers About the Penalty Standards4-109
- [L] : Summary and Conclusions4-111
- § 4:13.7 : Proposed Regulations Under I.R.C. Section 66944-112
- [A] : Introduction4-112
- [B] : Different Preparers Can Be Responsible for Different Positions on the Return4-113
- [C] : Different Treatment for Preparers of Non-Income Tax Returns4-116
- [D] : Tax Shelters4-118
- [E] : Penalty Advice: No Boilerplate4-119
- [F] : Critical Example Revisited4-119
- [G] : The Weight of Authority and the More-Likely-Than-Not Standard4-121
- [H] : Conclusion: Avoiding Preparer Penalties4-122
- § 4:13.8 : 2008 Legislation and Final Regulations Under I.R.C. Section 66944-123
- [A] : 2008 Amendment to I.R.C. Section 66944-123
- [B] : 2008 Act and Its Substantial-Authority Provision4-124
- [C] : Interim Guidance Under the 2008 Act4-125
- [D] : Final Regulations4-127
- [D][1] : One Position per Preparer4-127
- [D][2] : Pre-Transaction Advice4-128
- [D][3] : Disclosure4-129
- [D][4] : Reliance on Others4-132
- [D][5] : Appraisers Are Subject to I.R.C. Section 66944-132
- [D][6] : Preparer’s Sophistication As a Relevant Factor4-133
- [D][7] : Disregard of Regulations, Revenue Rulings or Notices4-133
- [D][8] : Burden of Proof4-135
- § 4:13.9 : Proposed Amendment to Sections 10.34(a) and 10.34(e)4-135
- § 4:13.10 : Service’s Procedures in Estate and Gift Tax Context with Respect to Section 66944-136
- § 4:14 : Section 10.374-138
- § 4:14.1 : Section 10.37’s Heightened Duties4-142
- § 4:14.2 : Unreasonable Legal Assumptions4-143
- § 4:14.3 : Unreasonable Factual Assumptions4-147
- § 4:14.4 : Type of Engagement4-148
- § 4:15 : Section 10.354-148
- § 4:15.1 : What Is a Covered Opinion?4-150
- § 4:15.2 : Listed-Transaction Category4-151
- § 4:15.3 : Principal-Purpose Category4-152
- § 4:15.4 : Safe Harbor4-154
- § 4:15.5 : Significant-Purpose Category4-160
- [A] : Reliance Opinions4-161
- [A][1] : Confidence Lower Than More-Likely-Than-Not4-163
- [A][2] : Statement That Advice Cannot Be Used for Penalty Protection4-164
- [B] : Marketed Opinions4-166
- [C] : Conditions of Confidentiality4-169
- [D] : Contractual Protection4-170
- § 4:15.6 : Excluded Advice4-170
- [A] : Exclusion for Preliminary Advice4-171
- [B] : Exclusion for Pension, Bond and SEC Document Advice4-171
- [C] : Written Advice After the Return Is Filed4-172
- [D] : Written Advice Provided by Taxpayer’s In-House Counsel4-172
- [E] : Negative Written Advice4-173
- § 4:15.7 : Summary4-173
- § 4:15.8 : Section 10.35’s Requirements4-174
- [A] : Factual Matters4-175
- [B] : Relating the Law to the Facts4-176
- [C] : Evaluation of the Significant Federal Tax Issues4-177
- [D] : Overall Conclusion4-179
- [E] : Competency to Render the Opinion4-179
- [E][1] : Practitioner’s Competence and Reliance on Other Practitioners4-179
- [E][2] : Limited Scope Opinions4-180
- [F] : Required Disclosure on Promoter Relationship4-180
- [G] : A Few Points About Form of Covered Opinions4-181
- § 4:16 : Section 10.334-181
- § 4:17 : Section 10.36: Supervisory Responsibility Regarding Section 10.354-182
- § 4:17.1 : Statutory and Constitutional Questions As to the Validity of Section 10.354-183
- § 4:18 : Sanctions and Penalties for Failure to Comply with the Circular4-189
- § 4:18.1 : Meaning of “Incompetence and Disreputable Conduct”4-190
- [A] : Conviction of Criminal Violation of Revenue or Certain Other Laws4-197
- [B] : Conviction of Crime Involving Dishonesty or Breach of Trust4-197
- [C] : Conviction of a Felony Rendering the Practitioner Unfit to Practice Before the IRS4-198
- [D] : Providing False or Misleading Information to the Treasury or Tribunal4-198
- [E] : Soliciting Employment in Violation of the Circular4-199
- [F] : Willful Failure to File Return, Pay Tax and Related Offenses4-200
- [G] : Misappropriation of Client’s Tax Funds4-203
- [H] : Bribes to and Threats Against IRS Employee4-204
- [I] : Disbarment or Suspension from Practice As an Attorney or CPA4-207
- [J] : Knowingly Aiding and Abetting a Suspended or Disbarred Person4-207
- [K] : Engaging in Contemptuous Conduct While Practicing Before the IRS4-208
- [L] : Knowingly, Recklessly, or Through Gross Incompetence Giving a False Opinion4-209
- [M] : 2011 Amendment to Section 10.514-211
- § 4:18.2 : Violations of the Regulations for Which a Practitioner May Be Censured, Suspended or Disbarred from Practice Before the IRS4-212
- [A] : In General4-212
- [B] : American Jobs Creation Act of 2004 Provisions4-213
- [C] : Provisions with Respect to Appraisers4-214
- [D] : Meaning of “Censure”4-214
- [E] : Meaning of “Suspension”4-215
- [F] : Meaning of “Disbarment”4-215
- [G] : Meaning and Importance of “Willful”4-215
- [H] : Meaning of “Reckless”4-216
- [I] : Meaning of “Gross Incompetence”4-216
- § 4:18.3 : Violations Requiring Only a Reckless or Gross Incompetence Element4-217
- § 4:18.4 : Providing Information About Practitioner Violations4-217
- [A] : Information to Be Provided by IRS Personnel4-217
- [B] : Information by Others4-218
- § 4:19 : Subpart D of Circular 230 Provides Rules Applicable to Disciplinary Proceedings Against Practitioners and Appraisers4-218
- § 4:19.1 : Overview4-218
- § 4:19.2 : Institution of a Proceeding Against a Practitioner4-218
- § 4:19.3 : Institution of a Proceeding Against an Appraiser4-219
- § 4:19.4 : Internal Revenue Code Provisions with Respect to Appraisers4-220
- § 4:19.5 : Required Opportunity to Dispute an Alleged Violation4-221
- § 4:19.6 : Conferences Relating to Alleged Misconduct4-221
- § 4:19.7 : Resignation or Voluntary Censure, Suspension or Disbarment4-222
- § 4:19.8 : Voluntary Disqualification by an Appraiser4-222
- § 4:19.9 : Requirements of the Complaint Against the Practitioner4-223
- [A] : Clear and Concise Description That Fairly Informs the Practitioner of the Charges4-223
- [B] : Specification of Sanction Sought by the IRS4-223
- [C] : Demand for Answer4-224
- [D] : Service of the Complaint and Filing of Papers4-224
- [E] : Answer and Potential of Default4-227
- [F] : Supplemental Charges4-229
- [G] : Reply to Answer4-229
- [H] : Proof and Related Matters4-229
- [I] : Motions4-230
- [J] : Response4-230
- [K] : Oral Motions and Argument4-230
- § 4:19.10 : Representation of the Director and the Respondent4-231
- [A] : Ex Parte Communications4-231
- § 4:19.11 : Administrative Law Judge4-231
- § 4:19.12 : Hearings4-232
- [A] : Hearings Must Be Conducted in Accordance with the Federal Administrative Procedure Act4-233
- [B] : Other Hearing Requirements4-234
- [C] : Making Proceedings Public4-235
- [D] : Location of Hearing4-235
- [E] : Default Judgment for Failure to Appear at Hearing4-235
- [F] : Special Procedure Hearing Called Under Section 10.82(g)4-235
- § 4:19.13 : Evidence4-236
- § 4:19.14 : Depositions4-237
- § 4:19.15 : Transcript of the Proceeding4-237
- § 4:19.16 : Proposed Findings and Conclusions4-238
- § 4:19.17 : Decision of the Administrative Law Judge4-238
- [A] : Different Burden to Establish Facts for Different Sanctions4-239
- [B] : Finality of Decision4-239
- § 4:19.18 : Appeal of the Decision4-240
- § 4:19.19 : Decision on Appeal by the Secretary of the Treasury4-240
- § 4:19.20 : Effect of Disbarment, Suspension or Censure and Possible Reinstatement to Practice4-241
- § 4:19.21 : Notice of Disbarment, Suspension, Censure or Disqualification4-244
- § 4:19.22 : Expedited Suspension in Some Cases4-245
- [A] : Practitioners Against Whom the Expedited Suspension Procedures May Be Applied4-245
- [B] : Commencement of the Proceeding4-245
- [C] : Answer Required to Be Filed4-246
- [D] : Director’s Authority to Effect Expedited Suspension If No Answer Is Made4-246
- [E] : Time and Place of Conference4-246
- [F] : Suspension Immediately After Conference4-246
- [G] : Period of Expedited Suspension4-247
- [H] : Proceeding After Expedited Suspension4-247
- § 4:20 : Record of Enrollments, Sanctioned Practitioners, Etc.4-247
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Appendices |
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Appendix A: |
Circular No. 230 |
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Appendix B: |
Circular 230 Addendum (July 2002) |
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Appendix C: |
Circular 230 (1921 Version) |
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Appendix D: |
Circular 230 Decision Tree |
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Appendix E: |
Chart for Compliance with Circular 230 § 10.35 for “Covered Opinions” |
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Appendix F: |
Circular 230 Flowchart |
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Appendix G: |
Chart: Reportable Transactions |
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Appendix H: |
Checklist for Covered Opinions |
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Appendix I: |
Analysis of Certain Court-Made or Judicial Tax Doctrines |
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Appendix J: |
AICPA Bylaws: Section 730 |
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Appendix K: |
KPMG Indictment |
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Appendix L: |
IRS Form 706 |
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Appendix M: |
IRS Schedule M-3 (Form 1120) |
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Appendix N: |
IRS Form 2848 |
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Appendix O: |
IRS Form 8886 |
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Appendix P: |
[Reserved.] |
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Appendix Q: |
General Disclaimer About Circular 230 for Use in General Memorandum About Tax Law Matters |
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Appendix R: |
Sample Disclaimers |
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Appendix S: |
Sample Framework of a Circular 230 Covered Opinion |
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Appendix T: |
Sample Memorandum of Written Advice Not Constituting a Covered Opinion |
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Appendix U: |
18 U.S.C. § 207 |
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Appendix V: |
Proposed Regulations for Practitioners Rendering Municipal Bond Opinions |
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Appendix W: |
Summary Order: Long-Term Capital Holdings, LP v. United States |
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Appendix X: |
Selected Internal Revenue Code Sections and Treasury Regulations Regarding Penalties |
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Appendix Y: |
Application for Enrollment to Practice Before the Internal Revenue Service |
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Appendix Z: |
IRS Form 8921 |
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Appendix AA: |
IRS Forms 8275 and 8275R |
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Appendix BB: |
IRS Notices 2007-54, 2008-11, 2008-12, 2008-13, 2008-14, 2010-33 |
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Appendix CC: |
Practitioner Penalties Under Circular 230 § 10.34 |
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Appendix DD: |
Preparer Penalties Under IRC § 6694 |
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Appendix EE: |
Director, Office of Professional Responsibility v. Sykes, Complaint 2006-1 (January 2009, Administrative Law Judge Richard A. Scully) |
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Appendix FF: |
Notice 2009-55 |
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Appendix GG: |
Notice 2009-59 |
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Bibliography |
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Table of Authorities |
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Index to Circular 230 Deskbook |
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