Circular 230?How It Changed Our Lives (Or at Least Our Practices)
Edward M. Manigault and Steve R. Akers
Circular 230—How It Changed Our Lives(Or at Least OurPractices)By Edward M. Manigault and Steve R. Akers most readers should now be aware, the IRS substantially revised Circular 230 effective for written advice given after June 20, 2005. See Edward M. Manigault & Steve R. Akers, Nuts and Bolts of “Covered Opinions” Under Circular 230, Prob. & Prop. 34, Mar./Apr. 2006. As expected, the “covered opinion” requirements of Circular 230 have changed the practice of tax law. Although the authors (part...