IRS Circular 230 Notice
“To the extent that this message or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law.”

This is an explanation of how our correspondence with you (including e-mails) is affected by IRS regulations governing tax practitioners.

What is IRS Circular 230?
The Treasury Department and the Internal Revenue Service have engaged in an effort to curb abusive tax shelters. As part of this effort, they have issued regulations under IRS Circular 230 “to restore, promote, and maintain the public’s confidence in those individuals and firms” who act as tax advisors.

The rules require us to add certain standard language to many of our letters, memos, e-mails, and other correspondence concerning federal tax matters. Although the specific wording may vary depending on the circumstances, you can expect to see notices similar to the following:

IRS CIRCULAR 230 NOTICE: To the extent that this message or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law.

The rules require such notices to be prominently displayed. The notice must be in a separate section (but not in a footnote) of the correspondence. Also, the typeface used must be at least the same size as the typeface used in any discussion of facts or law.

A practioner who fails to satisfy the requirement of the new rules risks censure, disbarment, and substantial penalties.

Please be assured that this policy does not affect the quality of our services or the amount of thought we put into our correspondence with you.

If you have any questions about IRS Circular 230, please do not hesitate to contact the professionals at Andrews, Harrell, Mann, Carmin and Parker.

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This information does not constitute legal advice. Each actual situation requires unique legal needs, so the information may affect one situation differently than another. Further, the law changes regularly and may vary from one jurisdiction to another. Accordingly, AHMCP disclaims any liability for action taken or not taken based on the material on this web site. Simply stated, the specific legal issues affecting a given situation require specific analysis and specific solutions. The information on this site, by its general nature, cannot provide such analysis and solutions.