Magazine article The CPA Journal

Revisions in Circular 230 Affect CPA Advertising

Magazine article The CPA Journal

Revisions in Circular 230 Affect CPA Advertising

Article excerpt

The Circular 230 rules governing practice before the Internal Revenue Service were recently revised with respect to advertising standards for certified public accountants. attorneys, enrolled agents, enrolled actuaries and other individuals eligible to practice before the IRS.

The prohibition in Sec. 10.30(2) against uninvited employment solicitation in IRS matters has not changed under the new regulations. However, they do clarify when this restriction does not apply. The rules now allow solicitation of family members and place no limitations on the ways practitioners choose to make their professional services known in the practitioner community. However. the person or firm contacted cannot be a potential client. The new rules allow announcements and mailings to the practitioner community seeking referrals.

New rules in Sec. 10.30(2) also now allow targeted mailings. Targeted mailings are those to people whose unique circumstances are the basis for the solicitation. Examples; are mail sent to people whose assets the IRS has levied or who have filed for bankruptcy. Non-targeted mailings would include those soliciting referral work from peers and those sent to former clients. …

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