ABA Tax Section Submits Comments on Final Circular 230 Regs

The ABA Tax Section has submitted this comment letter to the IRS on the final Circular 230 regulations:

The final Regulations included significant changes with regard to which there was no opportunity to comment. We believe that some of the changes may have unintended negative consequences. Specifically, the removal of references to the Office of Professional Responsibility (“OPR”) is of concern.