federal_register: 03-31898
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 03-31898 | Regulations Governing Practice Before the Internal Revenue Service | Proposed Rule | This notice proposes modifications of the regulations governing practice before the Internal Revenue Service (Circular 230). These regulations affect individuals who are eligible to practice before the IRS. The proposed modifications set forth best practices for tax advisors providing advice to taxpayers relating to Federal tax issues or submissions to the IRS and modify the standards for certain tax shelter opinions. This document also provides notice of a public hearing regarding the proposed regulations. | 2003-12-30 | 2003 | 12 | https://www.federalregister.gov/documents/2003/12/30/03-31898/regulations-governing-practice-before-the-internal-revenue-service | https://www.govinfo.gov/content/pkg/FR-2003-12-30/pdf/03-31898.pdf | Treasury Department | 497 | This notice proposes modifications of the regulations governing practice before the Internal Revenue Service (Circular 230). These regulations affect individuals who are eligible to practice before the IRS. The proposed modifications set forth best... |