About the Committee
The responsibilities of the Standards of Tax Practice Committee (#3320) include ethical standards and the requirements of Circular 230. The Committee takes an active interest in the standards of conduct imposed upon practitioners by various penalty provisions. The Committee is authorized to issue Statements of Standards of Tax Practice.
In June 2014, the Committee participated along with other Tax Section committees in drafting a submission to Congressional leadership to provide comments on legislative proposals to reform administrative aspects of federal tax law. The Committee worked with Section Leadership to submit comments in September 2012 on Proposed Reg 138367-06 Relating to Practice Before the IRS. The proposed regulations included repeal of the "covered opinion" rules in former Circular 230 Section 10.35, a competence standard in new section 10.35 and other important changes. The proposed regulations were finalized in June 2014.