Which of the Following Statements Best Describes Circular 230

question 43

Multiple Choice

Which of the following statements best describes Circular 230?

• A)Circular 230 has been adopted by the AICPA as its set of rules of practice for CPAs.
• B)Circular 230 is a set of Treasury Department ethical and legal standards for those engaging in practice before the IRS.
• C)Circular 230 is a set of internal rules at the IRS designed toprotect tax practitioners from unfair discipline by the IRS.
• D)Circular 230 is a set of ethical rules for taxpayers.

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Definitions:

Original Jurisdiction

The authority of a court to hear a case for the first time, rather than on appeal.

Lower Courts

Courts of law that have limited jurisdiction and power compared to higher courts, often responsible for hearing initial cases and appeals.

Law Clerks

Individuals, often recent law school graduates, who assist judges by researching legal issues, drafting opinions, and performing other clerical tasks.

Supreme Court Justice

A member of the Supreme Court of the United States, the highest court in the nation, responsible for adjudicating legal disputes and interpreting law.