TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, August 30, 2005

Dellinger on Circular 230: Reason for Paranoia

Tax_analysts_164Kip Dellinger (Kallman & Co., Los Angeles) has published OPR, Circ. 230, & Teleconference Outline:  Reason for Paranoia?, 108 Tax Notes 1053 (Aug. 29, 2005), also available on the Tax Analysts web site as Doc 2005-17119, 2005 TNT 167-34. Here is part of the Conclusion:

The foregoing analysis is an attempt to take that common- sense approach to the written advice standards. Clearly, the interpretation given in the above analysis is open to debate and discussion. But, importantly, it is a debate that has not occurred in the broader practitioner community and deserves to be undertaken for the benefit of both the everyday tax practitioner community that does not operate in the stratosphere of U.S. tax practice or with IRS personnel that interact with that type of practitioner. We can hope that, for the thousands of "smaller" practitioners and their clients, some broad relief will be forthcoming. Surely it was not the intention of either Treasury or the IRS to expose those practitioners to discipline for technical violations of, or perhaps worse, to expose them to malpractice claims for failure to adhere to highly technical interpretations of, the Circular 230 written advice standards. Simply saying "use common sense" may not be anywhere near enough to prevent harm, and they deserve more.

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