IRS Circular 230 Tax Advice
Internal Revenue Service Circular 230 regulates tax preparation professionals who represent a client in a tax case in court. The client's representative does not have to be a lawyer. Other tax professionals that the circular specifies can also argue a tax court case. This circular establishes standards of ethical behavior and lists the procedure and penalties for violating federal laws.
Professional Certifications
The circular lists acceptable licenses that the court accepts for a client representative. A lawyer can represent a client in federal tax court. A certified public accountant who has a current license in any state can represent a client. An enrolled agent, an enrolled actuary or an enrolled retirement plan agent may also act as a representative in court. According to the Internal Revenue Service, the non-attorney tax professional is not considered to be practicing law in these cases and does not gain the right to practice law.
Practice Topics
Restrictions apply to enrolled actuaries and enrolled retirement plan agents. An actuary can practice before the court in many areas that relate to a retirement plan, such as whether a pension plan qualifies for tax exemptions, tax penalties involving the plan, whether the employer correctly funded the plan and proper registration of an employer benefit plan. Enrolled retirement plan agents are more restricted and can only practice in specific topics that IRS Circular 230 lists, such as the determination letter program and the volume submitter program.
Online Documents
The Internal Revenue Service allows tax professionals who qualify to practice under the Circular 230 rules access to online filing for forms related to tax court cases. This program, e-Services, also allows a tax professional to examine the federal tax records of the client after submitting a power of attorney form.
Professional Responsibility
A tax professional must examine the information the client provides and decide whether it includes all of the information that the IRS requires. The tax professional also has a responsibility to warn the client about the penalties for omitting information or giving false information in federal tax court. The IRS can require a tax professional to ask the client to submit additional financial information, but cannot require the tax professional to request financial documents from third parties.
Contingency Fees
In the United States, a lawyer can represent a client under a contingency fee arrangement, in which the client only pays the lawyer if the lawyer wins the case. Circular 230 allows a tax professional to collect a contingency fee in some federal tax court cases involving IRS challenges of a tax return submission or a claim for a tax refund.
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