IRS CIRCULAR 230

Required Language: “To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.” 

Additional Disclosures: 

  • Services limited to tax planning advice, strategy, and resolution. 
  • No attorney-client privilege applies unless attorney is involved 
  • We may be required to disclose certain information to IRS upon request 

Professional Standards: 

  • We follow Treasury Department Circular 230 regulations 
  • Continuing education requirements maintained 
  • Professional conduct standards observed 
  • Competence and due diligence standards met 

Refund Policy Note: “Due to the nature of personalized tax advisory services, all assessment fees are non-refundable once the analysis has been delivered. If we determine we cannot help your situation during our initial review, we will provide a full refund before any work begins.” 

IMPORTANT DISCLAIMERS TO ADD: 

  1. Results Disclaimer: “Past results do not guarantee future outcomes. Tax savings depend on individual circumstances.” 
  1. Professional Relationship: “Our services create an advisory relationship, not a client-attorney relationship unless specifically engaged as legal counsel.” 
  1. IRS Communication: “We do not represent clients before the IRS unless specifically retained for that purpose under a separate engagement agreement.”