{"abstract":"This document contains final regulations revising the regulations governing practice before the Internal Revenue Service (IRS). These final regulations affect individuals who practice before the IRS. These final regulations modify the standards governing written advice and update other related provisions of the regulations.","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/2014/06/12/2014-13739.html","cfr_references":[{"chapter":null,"citation_url":null,"part":10,"title":31}],"citation":"79 FR 33685","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date. These regulations are effective on June 12, 2014.","disposition_notes":null,"docket_ids":["TD 9668"],"dockets":[],"document_number":"2014-13739","effective_on":"2014-06-12","end_page":33695,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2014/06/12/2014-13739.xml","html_url":"https://www.federalregister.gov/documents/2014/06/12/2014-13739/regulations-governing-practice-before-the-internal-revenue-service","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2014-13739?publication_date=2014-06-12","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2014-06-12/2014-13739/mods.xml","not_received_for_publication":null,"page_length":11,"page_views":{"count":3052,"last_updated":"2026-10-23 20:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2014-06-12/pdf/2014-13739.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2014-13739.pdf?1402404140","publication_date":"2014-06-12","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2014/06/12/2014-13739.txt","regulation_id_number_info":{"1545-BF96":{"issue":"201410","html_url":"https://www.federalregister.gov/regulations/1545-BF96/circular-230-review-of-standards-for-written-advice","title":"Circular 230--Review of Standards for Written Advice","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201410&RIN=1545-BF96&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BF96"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=TREAS_FRDOC_0001","supporting_documents_count":0,"docket_id":"TREAS_FRDOC_0001","regulation_id_number":null,"title":"Financial Crimes Enforcement Network; Anti-Money Laundering Programs; Special Due Diligence Programs for Certain Foreign Accounts  RULES","checked_regulationsdotgov_at":"2014-07-02T06:00:26Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":33685,"subtype":null,"title":"Regulations Governing Practice Before the Internal Revenue Service","toc_doc":"Regulations Governing Practice before the Internal Revenue Service","toc_subject":null,"topics":["Accountants","Administrative practice and procedure","Lawyers","Reporting and recordkeeping requirements","Taxes"],"type":"Rule","volume":79}