May 24, 2012

In-House Attorneys Subject to Circular 230 Practice Standards

Armstrong Teasdale LLP
Guy A. Schmitz
John E. Dooling, Jr
Robert Lewis Jackson
Jonathan W. Igoe
Daniel J. Cooper
Joseph D. Demko
Armstrong Teasdale
Saturday, November 19, 2011
Law Office Management / Professional / Malpractice / Tax
All Federal
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Karen Hawkins, Director of the Internal Revenue Service's Office of Professional Responsibility (OPR), has said that in-house attorneys are subject to the standards of practice set out in Circular 230, like all other tax practitioners.

Ms. Hawkins' statement was in response to statements she has heard that in-house attorneys believe they do not fall under OPR's jurisdiction.

Hawkins said the minute in-house attorneys begin advocating for tax positions for their employers by preparing tax returns, they are practicing and therefore representing their employers before the Internal Revenue Service. Representing their employers subjects such in-house attorneys to the Circular 230 practice standards.

IRS Circular 230 Notice

Internal Revenue Service regulations state that only a formal opinion that meets specific requirements can be used to avoid tax penalties. Any tax advice in this communication is not intended or written to be used, and cannot be used by a taxpayer, for the purpose of avoiding penalties that may be imposed on the taxpayer, because it does not meet the requirements of a formal opinion.          

© Copyright 2012 Armstrong Teasdale LLP. All rights reserved

About the Author

Guy A. Schmitz
Of Counsel

Guy Schmitz is a member of the Tax, Employee Benefits, and Trust & Estates practice group. Businesses of all sizes, in a broad range of industries, look to him for strategic federal, state and local tax advice.

gschmitz@armstrongteasdale.com
314-621-5070
www.armstrongteasdale.com

About the Author

John E. Dooling, Jr
Of Counsel

John Dooling guides corporate executives, business owners, and high-net worth private clients in planning for the future. Practicing primarily in estate, tax, business succession strategies, and trust and estate administration, he provides insights that help people make sound business and personal decisions. His prior financial advisory experience gives him a broader context when designing business, tax, estate, and asset protection.

jdooling@armstrongteasdale.com
314-621-5070
www.armstrongteasdale.com

Contributors

Robert Lewis Jackson
Senior Counsel

Bob Jackson is leader of the Tax, Employee Benefits, and Trust & Estates practice, a group he established when he joined the firm in 1969. He develops strategies with businesses, individuals, and non-profit entities to maximize their resources, sustain profitable growth, and reduce tax obligations.

rjackson@armstrongteasdale.com
314-621-5070 ext. 7353
www.armstrongteasdale.com

About the Author

Jonathan W. Igoe
Partner

As a member of the Tax, Employee Benefits and Trusts and Estates practice group since 1986, Jon Igoe guides individuals in the creation and administration of trusts and estates and in connection with closely-held businesses. He also handles guardianships, conservatorships and employee benefits issues involving health care plans.

jigoe@armstrongteasdale.com
314-621-5070
www.armstrongteasdale.com

About the Author

Daniel J. Cooper
Associate

Dan Cooper is a member of the Corporate Services Group concentrating in the areas of tax, public finance, acquisitions and general corporate transactions.

For individuals and businesses, Dan aids with various federal and state income, sales, and employment tax issues. Nonprofit organizations, in particular, look to him for assistance in filing the necessary paperwork with the IRS when applying for Section 501(c)(3) tax-exempt status. Dan also provides counsel in the closing of merger and acquisition transactions, formation and succession planning.

dcooper@armstrongteasdale.com
314.621.5070
www.armstrongteasdale.com

About the Author

Joseph D. Demko
Associate

Joe Demko is a member of the firm’s Corporate Services group. As an attorney and an accountant, he is uniquely qualified to represent business owners in corporate reorganizations and employee benefit matters. He also assists families and individuals in estate planning and trust administration.

jdemko@armstrongteasdale.com
314-621-5070
www.armstrongteasdale.com

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