What is an IRS Circular 230 Notice?
The Treasury Department and the Internal Revenue Service have been engaged in an effort to curb abusive tax shelters. As part of this effort, they have issued final regulations under IRS Circular 230 ” to restore, promote, and maintain the public’s confidence in those individuals and firms ” who act as tax advisors. This is an explanation of how our correspondence with you (including e-mails) will be affected by new IRS regulations governing tax practitioners. The new rules, in effect, require us to add certain standard language to many of our letters, memos, e-mails, and other correspondence concerning federal tax matters. You may have already seen similar language on written communications from professional tax advisers. Although the specific wording may vary depending on the circumstances, you can expect to see notices similar to the following: Circular 230 Disclosure: Pursuant to recently-enacted U.S. Treasury Department Regulations, I am now required to advise you that, unless oth
