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Tax Preparer Penalties and Circular 230 Enforcement examines the intersection of practice before the Internal Revenue Service by attorneys, accountants, actuaries, and enrolled agents and the regulation of same by the imposition of penalties, fines, and sanctions. This title:
• Begins with an inquiry into what constitutes practice before the IRS
• Examines who can practice before the IRS
• Reviews the authority to regulate that practice
• Reviews the penalties that may be imposed