Regulations Governing Practice Before the Internal Revenue Service

This document contains final regulations revising the regulations governing practice before the Internal Revenue Service (Circular 230). These regulations affect individuals who practice before the Internal Revenue Service. The regulations set forth best practices for tax advisors providing advice to taxpayers relating to Federal tax issues or submissions to the IRS, and also provide standards for covered opinions and other written advice. These disclosures will ensure that taxpayers are provided with adequate information regarding the limits of tax shelter advice that they receive, and also ensure that practitioners properly advise of taxpayers of relevant information with respect to tax shelter opinions.

The latest form for Regulations Governing Practice Before the Internal Revenue Service expires 2026-06-30 and is listed under ICR 202212-1545-002.