Explain the Concept of "Limited Practice Without Enrollment" Under Circular

question 38

Essay

Explain the concept of "limited practice without enrollment" under Circular 230 and list several of the special situations in which the IRS allows this type of representation.

---

Definitions:

Influence

The capacity to have an effect on the character, development, or behavior of someone or something.

Associate

To connect or link someone or something in one's mind with something else.

Analyzing Impressions

The act of examining and interpreting the perceptions and judgments formed about others or oneself during interactions.

Reading Others

The ability to understand and interpret other people's emotions, intentions, and non-verbal cues.