Publications

Focus on IRS Guidance Circular 230 Tax Notice

Fall 2005
Employment & Employee Benefits Developments - Fall 2005

Effective June 20, 2005, written advice concerning U.S. tax issues is subject to new Treasury Department regulations under Circular 230. These new rules apply to all written communications, including opinions, memoranda, letters, emails and tax disclosures in offering documents, and must be adhered to by tax practitioners, including lawyers and certified public accountants.