From 29fddbc8c0f642ce59e4b3f6d4c45ec21e1d6d1d Mon Sep 17 00:00:00 2001 From: mcc-us Date: Mon, 26 Aug 2024 09:43:57 -0400 Subject: [PATCH] pcir230 --- .../pcir230.md | 8 ++++---- assets/pdfs/pcir230.pdf | Bin 479501 -> 485426 bytes 2 files changed, 4 insertions(+), 4 deletions(-) rename _posts/2024-08-13-Treasury-Department-circlar-230.md => _others/pcir230.md (84%) diff --git a/_posts/2024-08-13-Treasury-Department-circlar-230.md b/_others/pcir230.md similarity index 84% rename from _posts/2024-08-13-Treasury-Department-circlar-230.md rename to _others/pcir230.md index 8ef1aeb..1281921 100644 --- a/_posts/2024-08-13-Treasury-Department-circlar-230.md +++ b/_others/pcir230.md @@ -60,19 +60,19 @@ OR #### 1. What is the primary purpose of Treasury Department Circular No. 230? -**Answer:** The primary purpose of Treasury Department Circular No. 230 is to regulate the practice of attorneys, CPAs, **enrolled agents**, and other individuals before the IRS to ensure they meet ethical and professional standards in representing taxpayers. +**Answer:** The purpose of Treasury Department Circular No. 230 is to regulate the practice of attorneys, CPAs, **enrolled agents**, and others to ensure they meet ethical and professional standards. #### 2. Who is eligible to practice before the IRS under Circular No. 230? -**Answer:** Attorneys, CPAs, **enrolled agents**, enrolled retirement plan agents, and registered tax return preparers are eligible to practice before the IRS, provided they meet the requirements set forth in Circular No. 230 and are not currently under suspension or disbarment. +**Answer:** Attorneys, CPAs, **enrolled agents**, enrolled retirement plan agents, and registered tax return preparers are eligible to practice before the IRS. They must meet the requirements in Circular No. 230 and are not currently under suspension or disbarment. #### 3. What are the possible sanctions for violating the rules in Circular No. 230? -**Answer:** Sanctions for violating the rules in Circular No. 230 include suspension, disbarment, censure, and monetary penalties. These sanctions can be applied to individuals who engage in disreputable conduct or violate any of the specified regulations. +**Answer:** Sanctions include suspension, disbarment, censure, and monetary penalties. These sanctions can be applied to individuals who are disreputable or violate regulations. #### 4. What are the continuing education requirements for enrolled agents under Circular No. 230? -**Answer:** Enrolled agents must complete a minimum of 72 hours of continuing education every three years, with at least 16 hours each year, including two hours of ethics or professional conduct. +**Answer:** EAs must complete a >= 72 hours of continuing education every three years, with at least 16 hours each year, including two hours of ethics or professional conduct. #### 5. What must a practitioner do if they become aware of a client's omission or error on a tax return? diff --git a/assets/pdfs/pcir230.pdf b/assets/pdfs/pcir230.pdf index ae0cf2417dcb0a30a9c7ed2e75d23a5379d93992..5539faee7cba921be57d2f7e7fd643893b6290d6 100644 GIT binary patch delta 5995 zcmbtY&5K-F6|an=frehVn$^Gs875i0SNHp47zUE=bZl@;r@Pf)8^-r>U#4f0uCcmW zG6uOWdh1f$iz`a%rb52 zrv&@C_k42yU{Xwce7Ju=iIiNozq^0H2$v>3y!Rd%?qDnNS6lo83c=Lc;bGFbcw(?1 z;@9nysI)g8h3ddh$kA|bdxs1U{qsru;71S2k9?Kv?L4D|iHmij*8V7MiIU;LWPDal z_KNror$ibK6GeFn0dB^}&z61i;isQ?tXw?7|L>ffgi+K~+RZk#x#3Uh1PI>7jnBYo z6`?YkU=MM7N1EkS7^k=p))8%ZE*!H$8-bHi)Z|7wh^VBR7|L^{1=mVY&Ei)coRyPL zL)^{RkDq+_6#roO;aO4djgI5@92uCGmK$X?XUPDkhHL1-vh>;j2 z*y+|C+zs!J#j0jhMbD)`AhnlIr(vq{7SD0eClgYILd~058`nqsyD!IazDAw-iCe^-lsW-_L z-V|mjY|)*nl2UJ&&5EM1nbeMD4!)n2))&TBy0XI0yVHUB8Cq7H|O z;Nix>BeXKP#TnyXA&oPob4Hb8Lg5gRA#!|>uqH%MuL7v0Idg(h0h^*VAeG{V0+80a zh9$!#o0`9r&Z%N!uw$K6&XABc)=}+Am%?dQ!1-!4U9GF8sAa}$(_|<(O;$)lLqtmNr7IPUbt(IXtDvxuwPcP-+)c`_ctK1JXVJeCghL)~KoynSoSAk3I;O0W1{oJS>+1HU z3y1Ukhqy?JIz~64OYiE~7N@-yW$3`w(1Ep_xU+Mfjm^rWj>f5GHBv zER$L>0d|folTR5n4t9p=DoA17fVWVMctf5A|H_%Bf>}`1Xr6(>UsTy>z9XH}jbxjn zM?k8G`D0GCFI@(x)BrSGpJr1^E3Q0Zyx=;M-j^A8N0HTymZjmmaBhKS&-0?Rc3e7u zkAG1_BQw54G?LODpc-@%p~;L!qeK)426_ye*eqcI^+{XKkzOpavI3n1uUCQ72MZK*7nEJ1C}QS#dV0B52#v+!L8XIS0zMgy2lD0E7wOfZi=Xa*=) zSYO)je&f!N`<AH8LB& zjL$IbgXaUZyY}@ET?BO16eD1a;V`$D(jpN{6X?b?J`o3KXmTxuft_jiJ+8saxf(=`}-e4mQ99D#=M(Q%wQDii# zhy+V&+fXD{42}$#Ehw*+4uvmZPK7##sX*#p?6Mf04^fymEuJ7g&ui)d%<4x-lsG{n)bR5lK!W{4gf|Hxxdg>pFD-6lu39{lIvU%&hKYui8n zw|cby$G^XEo80=-?q`4g>+9LQ&wl@xpZ)h+{s*@sZu=vQCZ%NUfD6-A|3ebH$>Huv zGlBr!VHy*+&F-Up-;iP0J*j;fIrBIMMafLf&UfO_4S+aC0!gW&fAya`^rB^0##P_OH_A(OJ5DcPm}K_tkWH{Exwn8wZ1% zAN)E!7BAAJ+D#Y#M!Gcr91K!%nk{=-sZJ-wc=CMg8=Rk2pcI=MZ@qQz!OrH!{{g%f By5Rr- delta 23 ecmdmVLAH01Y(ooU3sVbo3rh=Y3)>cU-ar6r@dvU1