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1 Treasury Department Circular No. 230 (excerpt) (Rev. 6-2005) Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service Department of the Treasury Internal Revenue Service Title 31 Code of Federal Regulations, Subtitle A, Part 10, revised as of June 20, 2005 Subpart B --Duties and Restrictions Relating to Practice Before the Internal Revenue Service § 10.33 Best practices for tax advisors...