§ 7525(a)(3)(B)

tax advice

UNDECIDED

0 of 2 settled

  1. 1

    § 7525(a)(3)(B)

    ALL OF
    “advice given by an individual”
    “with respect to a matter which is within the scope of the individual’s authority to practice described in subparagraph (A)” needs Step 2 a federally authorized tax practitioner UNDECIDED
  2. 2

    § 7525(a)(3)(A)

    a federally authorized tax practitioner

    ALL OF
    “any individual who is authorized under Federal law to practice before the Internal Revenue Service”
    “such practice is subject to Federal regulation under section 330 of title 31, United States Code”