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1............................................................................. 5  \n§ 10.0 Scope of part....................................................................... 5  \nSubpart A—Rules Governing Authority to Practice ........................................... 5  \n§ 10.1 Offices............................................................................ 5  \n§ 10.2 Definitions......................................................................... 6  \n§ 10.3 Who may practice.................................................................. 6  \n§ 10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer........................................................ 8  \n§ 10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer........................................................ 9  \n§ 10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer........................................................ 10  \n§ 10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances... 16  \n§ 10.8 Return preparation and application of rules to other individuals........................... 17  \n§ 10.9 Continuing education providers and continuing education programs........................ 17  \nSubpart B—Duties and Restrictions Relating to Practice Before the Internal Revenue Service ....... 19  \n§ 10.20 Information to be furnished......................................................... 19  \n§ 10.21 Knowledge of client’s omission....................................................... 19  \n§ 10.22 Diligence as to accuracy............................................................. 19  \n§ 10.23 Prompt disposition of pending matters................................................ 20  \n§ 10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.................................................. 20  \n§ 10.25 Practice by former government employees, their partners and their associates............... 20  \n§ 10.26 Notaries.......................................................................... 21  \n§ 10.27 Fees............................................................................. 21  \n§ 10.28 Return of client’s records........................................................... 22  \n§ 10.29 Conflicting interests................................................................ 22  \n§ 10.30 Solicitation....................................................................... 23  \n§ 10.31 Negotiation of taxpayer checks....................................................... 24  \n§ 10.32 Practice of law.................................................................... 24  \n§ 10.33 Best practices for tax advisors....................................................... 24  \n§ 10.34 Standards with respect to tax returns and documents, affidavits and other papers........... 24  \n§ 10.35 Competence...................................................................... 25  \n§ 10.36 Procedures to ensure compliance..................................................... 26  \n§ 10.37 Requirements for written advice..................................................... 26  \n§ 10.38 Establishment of advisory committees................................................. 27  \nCircular 230. Summary . See full 44-page document at [https://www.irs.gov/pub/irs-pdf/pcir230.pdf](https://www.irs.gov/pub/irs-pdf/pcir230.pdf)  \nTreasury Department Circular No. 230 Page 3  \nSubpart C—Sanctions for Violation of the Regulations ........................................ 28  \n§ 10.50 Sanctions......................................................................... 28  \n§ 10.51 Incompetence and disreputable conduct............................................... 28  \n§ 10.52 Violations subject to sanction.","cbCaisZwPYJOKW2d","https://ap.wps.com/l/cbCaisZwPYJOKW2d","pdf",131682,"English","# Table of Contents\n## Part 10.0 Scope and Authority to Practice\n## Subpart B: Duties and Restrictions Relating to Practice Before the Internal Revenue Service\n## Subpart C: Sanctions for Violation of the Regulations\n## Subpart D: Rules Applicable to Disciplinary Proceedings","[{\"question\":\"Who may practice under Circular 230, and what eligibility requirements apply?\",\"answer\":\"The outline identifies rules governing authority to practice, including who may practice and eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer, plus application steps.\"},{\"question\":\"What duties and restrictions apply when practicing before the IRS?\",\"answer\":\"The document lists duties such as information to be furnished, diligence as to accuracy, prompt disposition of pending matters, rules on assistance and former government employees, notaries, fees, records return, conflicts of interest, solicitation, negotiation of taxpayer checks, and competence and compliance procedures.\"},{\"question\":\"What happens in disciplinary or sanction scenarios under Circular 230?\",\"answer\":\"It summarizes sanctions for violations, addresses incompetence and disreputable conduct, and outlines disciplinary proceedings including how proceedings are instituted, complaint contents and service, responses, proof, motions, discovery, hearings, evidence, and administrative law judge decision processes.\"}]","2025 Tax School - Chapter 1 - Ethics and Circular 230 | PDF",1790409761]