Category: Miscellaneous Copyright 1998, The Tax Resource Group. All rights reserved. Telephone 800-578-3498. Internet: www.taxresourcegroup.com As practicing CPAs, our right to practice before the IRS is important to our professional well being and ability to make a living. We are governed in practicing before the IRS by what is commonly referred to as Circular 230. Section 10.20(a) of Circ. No. 230 requires information to be submitted upon proper and lawful request of a duly authorized officer or employee of the Service, and prohibits interference with proper and lawful Service efforts to obtain records or information. [Emphasis added.] It occurs to me that removing records in anticipation of a subpoena or the execution of a valid search warrant could be viewed as highly inconsistent with one's responsibilities under Section 230. Arguably, participation in such a plan could result in one being barred from practice before the IRS. As you know, I am not an attorney and I do not and cannot provide legal advice. The issue set forth above is very troubling to me. I strongly suggest that you retain competent legal counsel to represent you in this matter. I strongly suggest that you do not rely on the advice of your client's attorney, who naturally is bound to protect your client's interests, possibly at the expense of your own. |
