Go to www.irs.gov/pnb/irs-utl/pcir230.pdfor to the general IRS site (tvww.irs.gov) and under tax Professionals locate "Circular No. 230." Download a copy of Treasury Circular 230: Regulations Governing Practice before the Internal Revenue Service.
a. Read §10.33 and then list four best practices for tax advisors.
b. Read §10.35 regarding opinions that fail to reach a more likely than not conclusion. What must be disclosed?