Circular 230 Disclosures

[GTS1101]

I am an not a CPA, Attorney, or EA. I am a CTRP California Registered Tax Preparer. Can someone explain the new regulations for requirements for covered opinions in Circular 230. Does this apply to all tax preparers or just CPA's Attorneys or EA? I am confused exactly about what I am supposed to do. Do I have to put a disclosure in every email, fax, or other written advice. I have never put any kind of disclosures including regarding privacy in case someone else received a fax or email in error. Should I be doing that too? Am I violating the law by not having any disclosures?

Thanks!

GTS1101

[BOB W]

I can't be certain about your question, but an unenrolled preparer has certain rights under Circular 230 and with those rights probably come the same requirements.

It would seem better to do it than not to do it.............................

[JSLATER]

I, too, am a CRTP in California. I can't answer your question about circular 230, but I cover myself with engagement letters and privacy statements, so there is no doubt left in my clients' mind about theirs and my responsiblities. When I am asked opinions over the phone, I always begin with a cya statement and make sure they understand before I continue. I operate the same way for all my clients, whether they drop off, come in for an appointment, or mail the info to me.