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5(a): Circular 230:

(i) What is Circular 230?
(ii) Who is permitted to practice before the Department?
(iii) What penalties can the Secretary impose on practioners? Why might they do so? Give examples
(iv) What information must a tax preparer furnish to the IRS?
(v) If a practitioner is a notary public, may he notarize his client’s signature on a document to be sent to the IRS?
(vi) When does a practitioner have a conflict of interest?
(vii) What information may a practitioner publish about his fees?
(viii) Are there tax returns a practitioner may not sign?