by Turquoise Tax Systems | Jun 16, 2026 | IRS Representation
Circular 230 establishes the professional standards that govern individuals who practice before the IRS. These rules apply to attorneys, CPAs, enrolled agents, and other federally authorized tax practitioners. They outline required conduct, prohibited actions, and...
by Turquoise Tax Systems | Jun 16, 2026 | IRS Representation
The IRS authorizes individuals to practice before the agency through an enrollment system administered by the Office of Professional Responsibility (OPR). Enrollment is granted to applicants who demonstrate technical competence in federal tax matters either by passing...
by Turquoise Tax Systems | Jun 16, 2026 | IRS Representation
The IRS Return Preparer Office (RPO) oversees the systems that regulate paid tax return preparers. Its responsibilities include issuing and renewing PTINs, managing enrollment programs, approving continuing education providers, and administering the Annual Filing...
by Turquoise Tax Systems | Jun 16, 2026 | IRS Representation
The IRS collection system is designed to secure overdue returns and collect unpaid taxes using a structured sequence of notices, financial review, and resolution options. Revenue Officers may contact taxpayers directly, review financial information, and consider...
by Turquoise Tax Systems | Jun 16, 2026 | IRS Representation
Tax penalties exist to enforce compliance with filing, reporting, and payment rules. Most penalties arise from late filing, late payment, underpayment, or incorrect reporting. Penalties may be civil or criminal, and fines are not deductible for tax purposes. (“There...
