The U.S. IRS has announced proposed amendments to the Regulations Governing Practice Before the Internal Revenue Service, which were published in the Federal Register on 26 December 2024. --- IR-2024-315, Dec. 20, 2024 WASHINGTON — The Department of the Treasury and the Internal Revenue Service today issued proposed regulations to update the rules for certain tax professionals who can practice before the IRS; these rules are contained in Treasury Department Circular 230. The IRS Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct, and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. The proposed regulations,...