Reliance Standards for Making Good Faith Determinations (REG-134974-12)

Document ID: IRS-2012-0044-0004
Document Type: Public Submission
Agency: Internal Revenue Service
Received Date: November 12 2012, at 12:00 AM Eastern Standard Time
Date Posted: November 13 2012, at 12:00 AM Eastern Standard Time
Comment Start Date: September 24 2012, at 12:00 AM Eastern Standard Time
Comment Due Date: December 24 2012, at 11:59 PM Eastern Standard Time
Tracking Number: 1jw-81xz-hgeg
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This is comment on Proposed Rule

Reliance Standards for Making Good Faith Determinations

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Proposed § 10.35 should specify that competent practice requires more than the roll-over of words from the ABA Rules of Conduct: knowledge, skill, thoroughness, and preparation. We believe that any requirement of competence in Circular 230 should result from a thoughtful consideration of the abilities all authorized practitioners must obtain from training and experience to provide valuable advice and assistance to the persons they serve.

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Total: 11

Reliance Standards for Making Good Faith Determinations (REG-134974-12)
Public Submission Posted: 10/11/2012 ID: IRS-2012-0044-0002