Circular 230 Applies to All Paid Tax Practitioners

question 75

True/False

Circular 230 applies to all paid tax practitioners. But attorneys, CPAs, and enrolled agents are exempt from the
Circular 230 rules, because each of the groups has its own code of professional conduct.

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Definitions:

Electronic Check

An electronic check, or e-check, is a digital version of a traditional paper check, used to make payments online by transferring money from the payer's checking account.

Internet

A vast global network that connects computers around the world, enabling users to share information and communicate.

Limited Check

Limited Check refers to a type of bank check where the validity or amount is restricted or constrained in some way.

Certain Amount

A specific quantity or measure of something.