First Page
284
Date Created
1-1-2011
Publisher
St. Mary's University School of Law
Editor
Justin C. Roberts
Last Page
307
Abstract
This Article addresses the issue of tax preparer oversight. Currently, anyone may prepare a tax return for a fee. However, those preparers who are not lawyers, certified public accountants, or authorized to practice before the IRS are not required to meet a minimum standard of education, knowledge, training, or skill. After recent government studies revealed that these non-trained tax return preparers were making costly, egregious mistakes, the IRS proposed mandating oversight over any individual who prepares a tax return for compensation. This Article discusses, in depth, the Department of the Treasury's proposed regulations to broaden the authorities of IRS Circular 230 and the Office of Professional Responsibility. Such proposals would adequately ensure the timeliness, accuracy, and completeness of tax returns.
Recommended Citation
C. J. Muller IV,
Circular 230: New Rules Governing Practice Before the IRS.,
1
St. Mary's J. on Legal Malpractice & Ethics
284
(2011).
Available at:
https://commons.stmarytx.edu/lmej/vol1/iss1/7
Included in
Law and Society Commons, Legal Ethics and Professional Responsibility Commons, State and Local Government Law Commons
