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Federal Tax Research: Circular 230

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.

Circular 230 Basics

"Circular 230 is a document containing the statute and regulations detailing a tax professional’s duties and obligations while practicing before the IRS; authorizing specific sanctions for violations of the duties and obligations; and, describing the procedures that apply to administrative proceedings for discipline. Circular 230 is the common name given to the body of regulations promulgated from the enabling statute found at Title 31, United States Code § 330." (IRS Website)