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| Circular 230 ： ウィキペディア英語版 |
Circular 230
Circular 230 is a publication of certain U.S. Treasury regulations which include the rules governing practice before the U.S. Internal Revenue Service (IRS). These rules require attorneys, those qualified to practice as Certified Public Accountants, Enrolled Agents, and other persons who prepare tax returns and provide tax advice to do certain things. The rules in Circular 230 also prohibit certain conduct. Penalties may be imposed for noncompliance. The rules in Circular 230 are codified as Title 31 of the Code of Federal Regulations, Subtitle A, Part 10.〔(【引用サイトリンク】url=http://www.irs.gov/pub/irs-pdf/pcir230.pdf )〕
== History ==
Circular 230 was first published in 1921, and some of its provision became more well known as a result of amendments made in 2005.〔Camp, Bryan T., "'Loving' Return Preparer Regulation, Tax Notes, July 29, 2013 pp. 457, 458. Vasqez, Jr JF, Vasqez J. (2007). (Section 10.35(B)(4)(Ii) of Circular 230 is Invalid (But Just in Case It is Valid Please Note That You Cannot Rely on This Article to Avoid the Imposition of Penalties ). ''Houston Business and Tax Law Journal'', Volume 7 Part 2.〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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