The Tax Professionals Blog — circular 230

Seems most practitioners are ignoring the fact that the recent Circular 230 amendments have eliminated the need for the Circular 230 disclosures at the bottom of their e-mails.

The IRS has released (effective 6/12/14) the final Cir 230 Regulations dealing with written advice provided by tax practitioners.  As part of the final regulations the IRS has listened to industry comments and modified the “covered opinion rules” thus eliminating the need for those annoying e-mail disclaimers.