Practicing before the Internal Revenue Service

The April 26th issue of U.S. Law Week has an article about the Internal Revenue Service's recent practice amendments.

Amendments (T.D. 9165) to the Internal Revenue Service’s Circular 230, which “governs practice by attorneys & others before the IRS, in an effort to combat abusive practitioner behavior and improve ethical standards of professionals practicing before the IRS,” now requires that “’covered’ opinions must include all relevant facts, evaluate each significant federal tax issue, and include a conclusionary statement concerning the likelihood that the taxpayer will prevail on the merits of each tax issue presented.” The Internal Revenue Service has a press release and copies of the revised circular 230 on its website, and a copy of the amendments are included in the Federal Register