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Beyond the Legend: The Impact of New Circular 230 ( October 2005 )
By now, corporate taxpayers will have noticed a change in much of the written tax advice they have received from their outside tax advisers after June 20, 2005. This change is the immediate result of new regulations the U.S. Treasury has issued to regulate advisers who provide U.S. federal tax advice. The Treasury issued these regulations (which are referred to as "Circular 230") under its statutory authority to regulate those who are authorized to practice before the Treasury and the Internal Revenue Service.
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