Practical Guide to Federal Tax Practice Standards.

• Author: Fink, Philip R.
• Position: Brief article - Book review

Practical Guide to Federal Tax Practice Standards, by Arthur J. (Kip) Dellinger, Jr. (CCH, 2006), covers the many standards that govern the conduct of attorneys, CPAs, and enrolled agents in federal tax practice. The book starts by delineating the hierarchy of the various standards and the authorities responsible for them. This provides a context for the discussion that follows on the practice standards in the Code and Circular 230 as well as the ABA Tax Section and AICPA tax practice...