Circular 230 Best Practices

– Incompetence orb Disreputable Conduct

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circular 230 best practices

§10.51 – Incompetence orb
Disreputable Conduct
Subject to Sanctions
• Giving any false or misleading information
• Use of misleading information with the intent to deceive a client or prospective client
• Willful failure to file a required Federal tax return or evading any assessment of tax
• Willfully assisting others in the violation of any Federal tax law
• Disbarment or suspension as an attorney, CPA, or actuary by any State licensing authority

§10.51 – Incompetence orb
Disreputable Conduct Subject
to Sanctions
• Knowingly aiding a person to practice before the IRS who is ineligible,suspended or disbarred
• Contemptuous conduct in connection with IRS practice
• Giving false opinions based on knowing misstatements of factor law
• Willful failure to sign, if required, a tax return prepared by the practitioner
• Unauthorized disclosure or use of tax return information

§10.53 – Report of Suspected
Cir 230 Violations to OPR If an IRS employee has reason to believe that a practitioner has violated Cir 230, they shall promptly make a written report to the Director of the OPR of the suspected violation explaining the facts and reasons supporting their belief. See also IRM (02-08-2008)

§10.80 – Report of Final
Cir 230 Sanctions to State
Licensing Authorities
• Upon issuance of final order of censure, suspension or disbarment, the Director of
OPR may give notice of such action to
– Representatives of the IRS
– Representatives of other Federal agencies
– The appropriate State licensing authorities

Office of Professional
Responsibility Internal Revenue Service Office of Professional Responsibility
1111 Constitution Avenue NW Washington, DC 20224 Phone (202) 927-3397 Fax (202) 622-2207

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