ircular 230, Section 10.29, prohibits practitioners from representing clients before the IRS if the representation involves a conflict of interest. All of the following are reasons why the representation may occur EXCEPT: The practitioner reasonably believes he or she can provide competent and diligent representation to each affected client. All affected clients waive the conflict by giving written, informed consent. The representation is not prohibited by law. The practitioner has represented each of the affected clients for more than ten years