Federally authorized tax practitioner means an individual who is authorized under federal law to practice before the internal revenue service if such practice is subject to federal regulation under 31 U.S.C. §330.
Federally authorized tax practitioner means any individual who is authorized under federal law to practice before the Internal Revenue Service if the practice is subject to federal regulation under Section 330 of Title 31 of the United States Code, as provided by federal law as of January 1, 2000.
Federally authorized tax practitioner means any individual who is authorized under federal law to
More Definitions of Federally authorized tax practitioner
Federally authorized tax practitioner means any individual who is authorized under federal law to practice before the Internal Revenue Service if the practice is subject to federal regulation under Section
Federally authorized tax practitioner means an individual who is authorized under federal law to practice before the United States internal revenue service if the practice is subject to federal regulation under 31 United States Code section 330. Federally authorized tax practitioner includes any person who is engaged in practice with one or more federally authorized tax practitioners and who is subject to the same standards of practice and ethics requirements as a federally authorized tax practitioner.
Federally authorized tax practitioner means any individual who is authorized under Federal law to practice before the Internal Revenue Service (“IRS”) if such practice is subject to Federal regulation under section 330 of title 31, United States Code. For example, the term includes certified public accountants (“CPAs”) and enrolled agents. (IRC § 7525(a)(3)(A)).