IRS Circular 230 — Regulations Governing Practice before the Internal Revenue Service
IRS Circular 230 — Regulations Governing Practice before the Internal Revenue Service — 50% of in-scope requirements covered.
5 requirements · 5 in scope (5 designed). The 50% is weighted over the in-scope base.
Source: Treasury Department Circular No. 230 (31 CFR Part 10) sets the standards of practice for attorneys, CPAs, enrolled agents, and other practitioners before the IRS. It mandates due diligence (§10.22), competence (§10.35), the standards for tax-return positions and reliance on information (§10.34), the requirements for written advice (§10.37), and procedures to ensure firm compliance (§10.36). KYE Protocol™ governs whether an AI-generated tax position/filing/advice may PROCEED to a consequential action under a named preparer's authority, with the Circular 230 due-diligence and competence obligations recorded before the action and replay-provable. KYE™ does not compute tax, determine the correct treatment, or judge whether a position is correct. · License: Treasury Department Circular No. 230 (31 CFR Part 10) is US federal regulation in the public domain; KYE™ registry cites its sections for mapping purposes.
By category
| Category | Reqs | Enforced | Designed | Advisory | Deferred | Coverage |
|---|---|---|---|---|---|---|
| Due diligence & competence | 2 | 0 | 2 | 0 | 0 | 50% |
| Tax-return positions & written advice | 2 | 0 | 2 | 0 | 0 | 50% |
| Practitioner authority & sign-off | 1 | 0 | 1 | 0 | 0 | 50% |
Every requirement → the KYE™ artefact that enforces it
| ID | Title | Status | KYE™ enforcement |
|---|---|---|---|
irs-circular-230.10.22-due-diligence | Due diligence as to accuracy (§10.22) recorded before a consequential tax action | designed | rule_packs: kye:rule-pack:tax-governancedictionaries: internalconstitution_refs: constitution/12-PURPOSE-PERMISSION.md |
irs-circular-230.10.35-competence | Competence (§10.35) of the responsible practitioner determined before the action | designed | rule_packs: kye:rule-pack:tax-governancedictionaries: internalconstitution_refs: constitution/12-PURPOSE-PERMISSION.md |
irs-circular-230.10.34-positions | Standards for tax-return positions (§10.34): reasonable basis / substantial authority | designed | rule_packs: kye:rule-pack:tax-governancedictionaries: internalconstitution_refs: constitution/25-EDGE-GOVERNANCE.md |
irs-circular-230.10.37-written-advice | Requirements for written advice (§10.37) provenance-pinned | designed | rule_packs: kye:rule-pack:tax-governancedictionaries: internalconstitution_refs: constitution/13-RESILIENCE-LOOP.md |
irs-circular-230.preparer-signoff | Named practitioner authority & sign-off before a consequential action | designed | rule_packs: kye:rule-pack:tax-governanceconstitution_refs: constitution/36-GOVERNEDUI.md |
Canonical KYE™ surfaces referenced on this page: KYE Protocol™.