Here’s what HIVE AI had to say about "Client confidentiality and disclosure requirements": Client Confidentiality and Disclosure Requirements Overview of Confidentiality Obligations Client confidentiality represents one of the fundamental pillars of professional tax...
Professional Compliance & Practice Management
E-filing mandate compliance for tax preparers
The electronic filing mandate for tax preparers represents a comprehensive regulatory framework designed to modernize tax administration and improve processing efficiency.
Due diligence requirements for specific tax credits
By law, you must meet four specific due diligence requirements if you are paid to prepare a tax return or claim for refund claiming any of these tax benefits.
What are the preparer penalties for 2025?
Tax return preparer penalties are comprehensive civil sanctions designed to ensure professional competence and compliance in tax preparation services.
How to handle IRS representation matters?
Practice before the Internal Revenue Service encompasses all matters connected with presentation to the Internal Revenue Service or any of its personnel relating to a taxpayer’s rights, privileges, or liabilities
What are the current Circular 230 requirements?
Section 330 of title 31 of the United States Code authorizes the Secretary of the Treasury to regulate the practice of representatives of persons before the Treasury Department (Treasury).