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Commenters: Cir. 230 Guidance on Tax Advice Unrelated to Returns Unfair

Monday, November 26, 2012
The Circular 230 provision that says that tax preparers cannot give tax advice when it is not directly related to preparing tax returns is unfair and unreasonable and should be modified now, rather than in the next version of Circular 230, the National Society of Accountants tells IRS. Section 10.3(f)(3) of Circular 230 says that a registered tax return preparer's authorization to practice under this part of the pamphlet does not include the authority to provide tax advice to a client or another person. The National Association of Enrolled Agents tells the Service a big issue is differentiating between tax preparers who have always had the right to represent clients before IRS and a new crop of registered tax return preparers who do not have that right.

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