Question
What does Circular 230 govern in tax practice?
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Answer
Who may practice before the IRS and their duties.
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Question
Why is a Private Letter Ruling weak authority for other taxpayers?
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Answer
It binds only the requesting taxpayer.
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Question
What is a tax return preparer for IRC penalty purposes?
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Answer
Someone paid to prepare all or a substantial portion of a return.
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Question
Why would a taxpayer choose Tax Court over District Court?
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Answer
No prepayment is required in Tax Court.
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