{"abstract":"This document contains final regulations governing practice before the Internal Revenue Service (Circular 230). These regulations affect individuals who are eligible to practice before the Internal Revenue Service. These regulations modify the general standards of practice before the Internal Revenue Service.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Office of the Secretary"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2002/07/26/02-18598.html","cfr_references":[{"chapter":null,"citation_url":null,"part":10,"title":31}],"citation":"67 FR 48760","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective July 26, 2002.","disposition_notes":null,"docket_ids":["TD 9011"],"dockets":[],"document_number":"02-18598","effective_on":"2002-07-26","end_page":48780,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2002/07/26/02-18598.xml","html_url":"https://www.federalregister.gov/documents/2002/07/26/02-18598/regulations-governing-practice-before-the-internal-revenue-service","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/02-18598?publication_date=2002-07-26","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2002-07-26/02-18598/mods.xml","not_received_for_publication":null,"page_length":21,"page_views":{"count":1294,"last_updated":"2026-10-22 16:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2002-07-26/pdf/02-18598.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2002-07-26","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2002/07/26/02-18598.txt","regulation_id_number_info":{"1545-AY05":{"issue":"200204","html_url":"https://www.federalregister.gov/regulations/1545-AY05/regulations-governing-practice-before-the-internal-revenue-service","title":"Regulations Governing Practice Before the Internal Revenue Service","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200204&RIN=1545-AY05&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AY05"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":48760,"subtype":null,"title":"Regulations Governing Practice Before the Internal Revenue Service","toc_doc":"Individuals eligible to practice before Internal Revenue Service","toc_subject":"Practice and procedure:","topics":["Accountants","Administrative practice and procedure","Lawyers","Reporting and recordkeeping requirements","Taxes"],"type":"Rule","volume":67}