{"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 (IRS). The amendments modify the general standards of practice before the IRS.","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/2007/09/26/E7-18918.html","cfr_references":[{"chapter":null,"citation_url":null,"part":10,"title":31}],"citation":"72 FR 54540","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective September 26, 2007.","disposition_notes":null,"docket_ids":["TD 9359"],"dockets":[],"document_number":"E7-18918","effective_on":"2007-09-26","end_page":54555,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2007/09/26/E7-18918.xml","html_url":"https://www.federalregister.gov/documents/2007/09/26/E7-18918/regulations-governing-practice-before-the-internal-revenue-service","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E7-18918?publication_date=2007-09-26","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2007-09-26/E7-18918/mods.xml","not_received_for_publication":null,"page_length":16,"page_views":{"count":449,"last_updated":"2026-10-22 20:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2007-09-26/pdf/E7-18918.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2007-09-26","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2007/09/26/E7-18918.txt","regulation_id_number_info":{"1545-BA72":{"issue":"200710","html_url":"https://www.federalregister.gov/regulations/1545-BA72/circular-230-phase-2-nonshelter-revisions","title":"Circular 230--Phase 2 Nonshelter Revisions","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200710&RIN=1545-BA72&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BA72"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-13T02:51:32Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":54540,"subtype":null,"title":"Regulations Governing Practice Before the Internal Revenue Service","toc_doc":"Practice before the Internal Revenue Service; regulatory modification","toc_subject":null,"topics":["Accountants","Administrative practice and procedure","Lawyers","Reporting and recordkeeping requirements","Taxes"],"type":"Rule","volume":72}