{"abstract":"This document contains final regulations revising the regulations governing practice before the Internal Revenue Service (Circular 230). These regulations affect individuals who practice before the Internal Revenue Service. These final regulations set forth best practices for tax advisors providing advice to taxpayers relating to Federal tax issues or submissions to the IRS. These final regulations also provide standards for covered opinions and other written advice.","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/2004/12/20/04-27678.html","cfr_references":[{"chapter":null,"citation_url":null,"part":10,"title":31}],"citation":"69 FR 75839","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective December 20, 2004.","disposition_notes":null,"docket_ids":["TD 9165"],"dockets":[],"document_number":"04-27678","effective_on":"2004-12-20","end_page":75845,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2004/12/20/04-27678.xml","html_url":"https://www.federalregister.gov/documents/2004/12/20/04-27678/regulations-governing-practice-before-the-internal-revenue-service","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/04-27678?publication_date=2004-12-20","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2004-12-20/04-27678/mods.xml","not_received_for_publication":null,"page_length":7,"page_views":{"count":142,"last_updated":"2026-10-23 06:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2004-12-20/pdf/04-27678.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2004-12-20","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2004/12/20/04-27678.txt","regulation_id_number_info":{"1545-BA70":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-BA70/circular-230-tax-shelter-amendments","title":"Circular 230--Tax Shelter Amendments","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-BA70&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BA70"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T14:15:14Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":75839,"subtype":null,"title":"Regulations Governing Practice Before the Internal Revenue Service","toc_doc":"Practice before Internal Revenue Service","toc_subject":"Practice and procedure:","topics":["Accountants","Administrative practice and procedure","Lawyers"],"type":"Rule","volume":69}