OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Regulations Governing Practice Before the Internal Revenue Service

OMB 1545-1871 · TREAS/IRS.

OMB 1545-1871

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. The regulations set forth best practices for tax advisors providing advice to taxpayers relating to Federal tax issues or submissions to the IRS, and also provide standards for covered opinions and other written advice. These disclosures will ensure that taxpayers are provided with adequate information regarding the limits of tax shelter advice that they receive, and also ensure that practitioners properly advise of taxpayers of relevant information with respect to tax shelter opinions.

The latest form for Regulations Governing Practice Before the Internal Revenue Service expires 2026-05-31 and can be found here.

Latest Forms, Documents, and Supporting Material
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Name
Supporting Statement A
All Historical Document Collections
Approved without change
 Extension without change of a currently approved collection 2023-02-28
Approved without change
 Extension without change of a currently approved collection 2019-12-27
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 Extension without change of a currently approved collection 2016-09-30
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 Extension without change of a currently approved collection 2013-07-31
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 Extension without change of a currently approved collection 2010-05-27
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 Extension without change of a currently approved collection 2007-02-06
Approved without change
 No material or nonsubstantive change to a currently approved collection 2005-05-13
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 No material or nonsubstantive change to a currently approved collection 2004-12-22
Approved without change
 New collection (Request for a new OMB Control Number) 2003-12-22