Sweeping ADA Regulations Issued
By Tommy Eden, Attorney
What now constitutes a “Disability”?
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Circular 230 Explanation
Effective on June 21, 2005, all tax practitioners, including lawyers and certified public accountants, must follow certain rules (Circular 230) when providing written statements about federal tax issues. The scope of those rules is extremely broad. The rules apply whenever attorneys and other tax professionals provide written advice about a transaction that has a material degree of tax motivation. Taxpayers may rely on such advice for protection from Internal Revenue Service penalties only if the advice is provided in the form of a "covered opinion," which must comply with complex requirements.
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There may, of course, be situations where a client will, despite the additional effort and expense involved, request that we issue a covered opinion regarding Federal tax issues. Before preparing such an opinion, the attorney involved will discuss with the client the requirements that must be met, whether it is possible to meet those requirements under the circumstances, and the anticipated time that will have to be spent to meet the stringent covered opinion requirements. However, unless a client instructs us in writing that a reliance opinion is requested, or we conclude after discussion with a client that a reliance opinion is required, the disclaimer above will apply to all written Federal tax advice provided by the Firm.
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