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The Circular 230 Deskbook (October 2014 Edition) (Practising Law Institute Tax Law and Estate Planning Library) [Kindle Edition]

Jonathan G. Blattmachr , Mitchell M. Gans , Damien Rios

Kindle Price: £243.71 includes VAT* & free wireless delivery via Amazon Whispernet
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Book Description

The Circular 230 Deskbook from PLI helps tax practitioners comply with complex Circular 230 amendments more easily — and avoid costly penalties and sanctions.

The Deskbook shows you how to meet mandated duties applicable to six types of covered opinions; comply with critical requirements for written tax advice; carry out prescribed duties when advising in preparation of tax returns; satisfy reporting/list maintenance rules for six types of reportable transactions; qualify for ”safe harbors” that free you from burdensome Circular standards, exploit proven defenses against the Code’s § 6662 penalties, and avoid common errors that can trigger these § 6662 penalties.

The Deskbook brings you laminated, quick-reference compliance tools, including a Circular 230 written tax advice decision tree; a Circular 230 compliance chart for covered opinions highlighting exceptions and special rules; a Circular 230 compliance flow chart detailing affirmative duties and prohibited activities; a covered opinions compliance checklist; and a reportable transactions compliance flow chart.

Updated at least once a year, The Circular 230 Deskbook: Related Penalties • Reportable Transactions • Working Forms is an essential compliance tool for every tax professional who practices before the IRS.

Founded in 1933, Practising Law Institute (Practicing Law Institute, PLI) is the nation’s foremost provider of continuing legal education. PLI is a leading publisher of authoritative legal references and other information resources and offers more than 300 live and electronic programs nationally.

About the Authors

Jonathan G. Blattmachr is a Partner at Milbank, Tweed, Hadley & McCloy LLP in New York City. Mitchell M. Gans is a Professor of Law at Hofstra University. Damien Rios is the Founder and President of Caciques Consulting LLC.

Product Description


The expanded Circular 230 rules put new legal pressures on every practitioner who provides written tax advice, exposing them to the risk of penalties, censure, suspension, and even disbarment for noncompliance. "The Circular 230 Deskbook" helps you avoid these costly pitfalls, showing you step by step how to comply with the demanding new rules for Covered Opinions, as well as requirements for Reportable Transactions and oral advice relating to federal tax returns. Thorough, section-by-section analysis of Circular 230 is supplemented by five laminated, quick-reference tools, including a Circular 230 written tax-advice decision tree; a Circular 230 compliance chart for covered opinions that pinpoints exceptions and special rules; a Circular 230 compliance flow chart detailing affirmative duties and prohibited activities; a Covered Opinions compliance checklist; and, a Reportable Transactions flow chart - all of which are reproduced in the appendix.

Product details

  • Format: Kindle Edition
  • File Size: 139368 KB
  • Print Length: 871 pages
  • Publisher: Practising Law Institute (PLI); First edition (19 Mar. 2014)
  • Sold by: Amazon Media EU S.à r.l.
  • Language: English
  • ASIN: B0028TXQZW
  • Text-to-Speech: Enabled
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Most Helpful Customer Reviews on (beta) 5.0 out of 5 stars  1 review
0 of 1 people found the following review helpful
5.0 out of 5 stars A very good second look 28 Oct. 2008
By Ian Winograd - Published on
Format:Loose Leaf
In a world where we take what are CPAs tell us for granted and tax lawyers have hands tied, this book is a breath of fresh air to prove to the tax payer his and her rights. A must read for anyone who doesn't want to be taken over by "big brother."
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