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The Treasury Department and the IRS have established certain standards for those who are tax practitioners. Certified Public Accountants and other tax practitioners face potential penalties if they violate those standards. Treasury Department Circular No. 230 contains the rules that guide practitioners. It also specifies a number of tax preparer penalties and sanctions that can be imposed on those who practice before the IRS. Sanctions can include censure, suspension, disbarment, and thedoi:10.19030/jber.v12i4.8863 fatcat:by2vvde6srbdvgzfjg4plv62pu