{"id":1671,"date":"2014-06-25T18:11:38","date_gmt":"2014-06-25T22:11:38","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=1671"},"modified":"2014-06-25T18:11:38","modified_gmt":"2014-06-25T22:11:38","slug":"circular-230-disclaimers","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=1671","title":{"rendered":"Stop the &#8220;Circular 230&#8221; Disclaimers!"},"content":{"rendered":"<p>For the past several years, many tax practitioners have been adding a form of disclaimer to <em>every<\/em> email because of concerns about the &#8220;covered opinion&#8221; rules of Circular 230.<\/p>\n<p>On June 9, the Treasury published final regulations amending Circular 230 and eliminating the need for any disclaimers.\u00a0 The Treasury Decision expressly states that &#8220;Treasury and the IRS expect that these amendments will eliminate the use of a Circular 230 disclaimer in e-mail and other writings.&#8221;\u00a0 <a href=\"http:\/\/www.irs.gov\/pub\/irs-utl\/TD_9668_6-9-14_Cir%20230_6-9-14_Final_Reg.pdf\" target=\"_blank\">T.D. 9668<\/a>, <a href=\"http:\/\/www.gpo.gov\/fdsys\/pkg\/FR-2014-06-12\/pdf\/2014-13739.pdf\" target=\"_blank\">79 F.R. 33685<\/a> (6\/12\/2014).<\/p>\n<p>Last week, the IRS Office of Professional Responsibilty went further, and affirmatively asked practitioners to stop using those kinds of disclaimers.\u00a0 <a href=\"http:\/\/www.irs.gov\/pub\/irs-utl\/OPR_Will_Tell_Practitioners_to_Remove_Circular_230_Disclaimers.pdf\">OPR Director Karen Hawkins said that<\/a>, if you continue to use those kind of disclaimers, &#8220;you will get a letter from my office asking you to cease and desist using that kind of language because I don&#8217;t want taxpayers to be misinformed.&#8221;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>For the past several years, many tax practitioners have been adding a form of disclaimer to every email because of concerns about the &#8220;covered opinion&#8221; rules of Circular 230. On June 9, the Treasury published final regulations amending Circular 230 &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=1671\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[29],"tags":[],"class_list":["post-1671","post","type-post","status-publish","format-standard","hentry","category-news-items","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1671"}],"version-history":[{"count":2,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1671\/revisions"}],"predecessor-version":[{"id":1673,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1671\/revisions\/1673"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}