• Compare the American Institute of CPAs (AICPA) Statements on Tax Standards (SSTS) and the Treasury Department Circular 230 rules to practice before the Internal Revenue Service (IRS).
• Suggest which document creates better guidance in the preparation of tax returns and written advice provided to taxpayers.
• Suggest measures the AICPA could take to ensure that CPAs are compliant with either set of standards. Defend your position by citing current cases.