Key Prohibited Actions
Circular 230 contains rules of conduct in preparing tax returns. Persons preparing tax returns must not:
- Take a position on a tax return unless there is a realistic possibility of the position being sustained on its merits. Frivolous tax return positions are prohibited.
- Unreasonably delay prompt disposition of any matter before the IRS.
- Charge a fee for preparing an original return contingent on the outcome of any position. (However, contingent fees are allowed for amended returns and positions under examination or judicial proceeding.)
- Charge the client an "unconscionable fee" for representation.
- Represent clients with conflicting interests.
- Solicit business using false statements.
- Cash IRS checks to a client for whom the return was prepared.
Read more about this topic: Circular 230
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