This CPE course explores Circular 230 (Rev. 6-2014), including Proposed Revisions and the IRS's rules of practice. The course discusses who may be affected by Department of the Treasury Circular No. 230 (Rev. 6-2014) Regulations Governing Practice before the Internal Revenue Service Title 31 Code of Federal Regulations, Subtitle A, Part 10. Upon completion of this course, you should be able to: Identify who may engage in practice before the IRS Understand the key requirements of Circular 230 Be familiar with the professional standards required in practicing before the IRS Review the proposed Circular 230 rules especially those which may regulate written tax opinions Gain a better understanding of the compliance measures, sanctions, etc. that exist for failing to abide by the rules in Circular 230