Circular 230

Circular 230 is a set of regulations issued by the U.S. Department of the Treasury that governs the practice of tax professionals, such as accountants and attorneys, in dealing with the Internal Revenue Service (IRS). It outlines ethical standards and responsibilities to ensure that these professionals act with integrity and competence while representing taxpayers. Circular 230 includes rules about providing tax advice, maintaining client confidentiality, and avoiding conflicts of interest. Its main goal is to protect taxpayers and maintain trust in the tax system by ensuring that tax practitioners adhere to high professional standards.