The U.S. IRS has announced proposed amendments to the Regulations Governing Practice Before the Internal Revenue Service, which were published in the Federal Register on 26 December 2024.
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IR-2024-315, Dec. 20, 2024
WASHINGTON — The Department of the Treasury and the Internal Revenue Service today issued proposed regulations to update the rules for certain tax professionals who can practice before the IRS; these rules are contained in Treasury Department Circular 230.
The IRS Office…