Circular 230
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Treasury Department Circular No. 230 - Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, and Appraisers before the Internal Revenue Service.
- Treasury Department Circular 230 (Rev. 4-2008) (current version)
- Treasury Department Circular 230 (Rev. 6-2005) (previous version, for archival purposes only)


