About: Circular 230

An Entity of Type: periodical literature, from Named Graph: http://dbpedia.org, within Data Space: dbpedia.org

Circular 230 refers to Treasury Department Circular No. 230. This publication establishes the rules governing those who practice before the U.S. Internal Revenue Service (IRS), including attorneys, certified public accountants (CPAs) and enrolled agents(EAs).

Property	Value
dbo:abstract	Circular 230 refers to Treasury Department Circular No. 230. This publication establishes the rules governing those who practice before the U.S. Internal Revenue Service (IRS), including attorneys, certified public accountants (CPAs) and enrolled agents(EAs). The rules in Circular 230 also prohibit certain conduct. Penalties may be imposed for noncompliance. "Circular 230 is a hybrid document containing the rules, regulations, ethical/conduct provisions, and disciplinary procedures that apply to those who practice before the IRS." The rules in Circular 230 are codified as Title 31 of the Code of Federal Regulations, Subtitle A, Part 10 (31 C.F.R. Part 10). (en)
dbo:wikiPageExternalLink	https://web.archive.org/web/20130313133755/http:/www.aicpa.org/INTERESTAREAS/TAX/RESOURCES/STANDARDSETHICS/TREASURYDEPARTMENTCIRCULARNO.230/Pages/default.aspx https://www.irs.gov/pub/irs-pdf/pcir230.pdf
dbo:wikiPageID	13812435 (xsd:integer)
dbo:wikiPageLength	12508 (xsd:nonNegativeInteger)
dbo:wikiPageRevisionID	1076636618 (xsd:integer)
dbo:wikiPageWikiLink	dbr:Enrolled_agent dbr:United_States_Department_of_the_Treasury dbr:Internal_Revenue_Bulletin dbr:Internal_Revenue_Code dbr:Internal_Revenue_Manual dbc:Taxation_in_the_United_States dbr:Office_of_Professional_Responsibility_(IRS) dbr:Certified_Public_Accountant dbr:Attorneys_in_the_United_States dbr:Internal_Revenue_Service dbc:Government_documents_of_the_United_States dbr:Title_31_of_the_Code_of_Federal_Regulations
dbp:wikiPageUsesTemplate	dbt:Main dbt:Reflist dbt:Update
dcterms:subject	dbc:Taxation_in_the_United_States dbc:Government_documents_of_the_United_States
gold:hypernym	dbr:Publication
rdf:type	dbo:PeriodicalLiterature yago:WikicatOfficialDocumentsOfTheUnitedStates yago:Abstraction100002137 yago:Communication100033020 yago:Document106470073 yago:LegalDocument106479665 yago:Writing106362953 yago:WrittenCommunication106349220
rdfs:comment	Circular 230 refers to Treasury Department Circular No. 230. This publication establishes the rules governing those who practice before the U.S. Internal Revenue Service (IRS), including attorneys, certified public accountants (CPAs) and enrolled agents(EAs). (en)
rdfs:label	Circular 230 (en)
owl:sameAs	freebase:Circular 230 yago-res:Circular 230 wikidata:Circular 230 https://global.dbpedia.org/id/4hyCM
prov:wasDerivedFrom	wikipedia-en:Circular_230?oldid=1076636618&ns=0
foaf:isPrimaryTopicOf	wikipedia-en:Circular_230
is dbo:wikiPageWikiLink of	dbr:Enrolled_agent dbr:List_of_circulars dbr:National_Society_of_Accountants dbr:Office_of_Professional_Responsibility_(IRS) dbr:IRS_Return_Preparer_Initiative dbr:Tax_avoidance dbr:Tax_advisor
is foaf:primaryTopic of	wikipedia-en:Circular_230