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New proposed rules for federal tax return preparers in the United States[edit]
This article goes into a bit of detail on rules about federal tax return preparers in the United States. A proposed major overhaul of these rules is now being studied by the Internal Revenue Service, and some changes are about to be implemented. The proposals are covered in the article Tax preparation. The article on Circular 230 will probably need to be modified. And, there is going to be some topical overlap with respect to these articles. Famspear (talk) 04:40, 13 August 2010 (UTC)[reply]
Would you be so kind as to add something (at least a paragraph) on this? Much appreciated. Oldtaxguy (talk) 01:52, 16 August 2010 (UTC)[reply]
"Covered opinion" rules were removed in 2014[edit]
Note: The "covered opinion" rules were removed from Circular 230 in 2014, and section 10.35 was re-written.
See generally T.D. 9668, 79 Fed. Reg. 33685, at 33693 (June 12, 2014). Famspear (talk) 16:36, 15 July 2018 (UTC)[reply]