Added cir230 page

_pages/2024-08-22-minor-p5279.md → _pages/1-minor-p5279.md

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-Your Pathway to Becoming an Enrolled Agent
+**Your Pathway to Becoming an Enrolled Agent**
 
 - Obtain a Preparer Tax Identification Number (PTIN)
 - Pass the Special Enrollment Examination (SEE)
@@ -20,6 +20,11 @@ Your Pathway to Becoming an Enrolled Agent
 
 - Prometric’s website includes an overview of examination topics, sample test questions, FAQs, & "What to Expect on Test Day" video, & "Take a Test Drive"
 
+**GOTO**: https://www.irs.gov/tax-professionals/enrolled-agents
+
+1. https://www.irs.gov/tax-professionals/enrolled-agents/become-an-enrolled-agent
+2. https://www.prometric.com/test-takers/search/irs
+3. https://www.irs.gov/tax-professionals/enrolled-agents/enrolled-agents-frequently-asked-questions
 
 <div class="pdf-container">
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_pages/2-pcir230.md

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+---
+layout: post
+title: pcir230.pdf
+--- 
+
+**Treasury Department Circular No. 230**
+OR
+**Regulations Governing Practice before the Internal Revenue Service**
+
+**Summary**
+
+"Regulations Governing Practice before the Internal Revenue Service," establishes the rules for individuals who are authorized to represent taxpayers before the IRS. This includes attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents, and registered tax return preparers. The document is divided into 5 subparts, each outlining specific guidelines, duties, restrictions, and sanctions.
+
+### Key Sections
+
+- **Subpart A**: Details who may practice before the IRS and the requirements for eligibility, including application and renewal processes for enrolled agents and other practitioners.
+- **Subpart B**: Outlines the duties and restrictions related to practice before the IRS, such as maintaining diligence, avoiding conflicts of interest, and ensuring accuracy in tax return preparation.
+- **Subpart C**: Describes the sanctions that may be imposed for violations of the regulations, including suspension, disbarment, and monetary penalties.
+- **Subpart D**: Provides rules for disciplinary proceedings, including how complaints are handled and the appeals process.
+- **Subpart E**: Contains general provisions related to the availability of official records and other administrative matters.
+
+The Circular emphasizes the importance of ethics, competence, and responsibility in representing taxpayers, and sets out the consequences for failing to adhere to these standards.
+
+---
+
+### Key Questions and Answers
+
+#### 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.
+
+#### 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.
+
+#### 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.
+
+#### 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.
+
+#### 5. What must a practitioner do if they become aware of a client's omission or error on a tax return?
+
+**Answer:** If a practitioner becomes aware of a client's omission or error on a tax return, they must promptly inform the client of the issue and advise them of the potential consequences. The practitioner must exercise due diligence in ensuring that the error is corrected.