Glossary
Circular 230
Definition
Circular 230 (31 CFR Part 10) is the Treasury regulation governing practice before the IRS by CPAs, attorneys, enrolled agents and others. It sets standards for written advice (§10.37) and bars false or misleading solicitation and advertising (§10.30).
How Circular 230 works
The 2014 amendments removed the covered-opinion rules, and with them the reason for boilerplate email disclaimers. What remains is a principles-based standard: reasonable assumptions and consideration of relevant facts.
For firms using client calculators, the practical points are honest advertising and careful written replies to calculator enquiries.
Why it matters to a firm
It governs how practitioners advertise calculators and respond to the requests they produce. See the compliance guide.
Questions about Circular 230
Do I still need a Circular 230 email disclaimer?
The old boilerplate is largely unnecessary since 2014; accurate, specific disclaimers matter more.
Who is covered?
CPAs, attorneys, enrolled agents and others who practice before the IRS.
Does it cover advertising?
Yes, §10.30 prohibits misleading solicitation.
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Related terms: SEC Marketing Rule · IRC §7216
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