Final Regulations on Practice Before IRS Added to Circular 230 Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-19T03:12:31.000 2020-06-29T22:54:59Z 2020-06-29T22:54:59Z 2017-11-15 2007-11-16
dc.description.abstract <p>Final regulations revising the rules governing practice before the Internal Revenue Service in Circular 230 were issued on September 26, 2007.1 The final regulations reflect amendments made by the American Jobs Creation Act of 2004.2 The legislation signed on May 25, 2007, the Small Business and Work Opportunity Tax Act of 2007,3 which amended several provisions of the Internal Revenue Code to extend the application of the income tax return preparer penalties to all tax return preparers, alter the standards of conduct that must be met to avoid imposition of penalties for preparing a return that reflects an understatement of tax liabilities and increase the applicable penalties, is not reflected in the final regulations but a segment of the relevant regulations is reserved for those regulations4 and a notice of proposed rule making in that area has been published.5 The final regulations issued on September 26, 2007 are effective on that date6 except for the regulations on contingent fees.7</p>
dc.identifier archive/
dc.identifier.articleid 1902
dc.identifier.contextkey 11055961
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol18/iss22/1
dc.source.bitstream archive/|||Fri Jan 14 17:50:17 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Final Regulations on Practice Before IRS Added to Circular 230
dc.type article
dc.type.genre article
dspace.entity.type Publication
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