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IRS: Circular 230 Unavailable Jan. 30, 2008 (SmartPros) The Internal Revenue Service said it has temporarily removed Treasury Department Circular No. 230 from IRS.gov for technical corrections. The revised version of Circular 230 -- "Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service" -- should be back on the Web site within the next 60 days, the agency said. In the meantime, the IRS said to review the Federal Register for the September 2007 Circular 230 Revision and to go to The Code of Federal Regulations for the code. 2008 SmartPros Ltd. All rights reserved. |
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