The revised Circular 230 Rules of Practice Before the Internal Revenue Service are in full force starting June 20, 2005. The revised rules are a reaction to practitioner complicity in - or at least acquiescence to - abusive tax techniques within the period ranging roughly between 1996 and 2003.

The new rules try to correct taxpayer behavior by monitoring more closely the actions and advice of tax advisors. While no one in the government believes that tax abuses are as rampant now as they had been in the past, the presumption is that the mindset of the tax department as profit center still exists sufficiently to trigger a return to bad habits if too much slack is given.

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