Required Disclosure: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal 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.
What Is IRS Circular 230?
IRS Circular 230 (formally titled Regulations Governing Practice Before the Internal Revenue Service, 31 C.F.R. Part 10) is a set of federal regulations that govern the conduct of tax professionals — including tax preparers, enrolled agents, attorneys, and CPAs — who practice before the IRS.
These regulations establish ethical standards, define what it means to "practice before the IRS," and set the requirements that written tax advice must meet to be considered a "covered opinion" under the regulations.
How Circular 230 Applies to Our Services
Next Level Tax Advisers complies fully with the standards set forth in Circular 230. This means:
- We apply diligence, competence, and thoroughness in preparing your returns and providing tax advice
- We do not take unreasonable positions on your return or make representations we know to be false
- We exercise independent judgment and act in your best interest within the bounds of the law
- We do not use abusive tax shelters or assist in any arrangement that lacks a legitimate business purpose
- We maintain the confidentiality of client information in accordance with applicable professional standards
General Tax Advice — Scope Limitation
Any general tax information provided on this website — including blog posts, FAQs, articles, social media content, or informational materials — is for educational purposes only. It does not constitute formal tax advice, does not create a professional relationship, and should not be relied upon to avoid tax penalties.
Written Advice in Client Engagements
When Next Level Tax Advisers provides written tax advice as part of a formal client engagement (i.e., pursuant to a signed engagement agreement), that advice is intended solely for the use of the named client. It reflects our professional judgment based on the specific facts and circumstances provided to us.
Such advice:
- May not be relied upon by any third party without our express written consent
- Is based on the law and IRS guidance in effect at the time of delivery; subsequent changes in law may alter its applicability
- Does not guarantee a particular tax outcome; the IRS retains the right to audit and challenge positions taken on any return
Penalty Protection & Accuracy-Related Penalties
Under Internal Revenue Code §6694, tax return preparers may be subject to penalties for understating a taxpayer's liability due to an unreasonable position or willful or reckless conduct. We take these standards seriously and will not take positions on your return that we do not believe are supported by substantial authority.
If a position on your return carries a higher-than-normal risk of IRS scrutiny, we will disclose it to you in advance and discuss whether adequate disclosure on the return (Form 8275 or similar) is appropriate.
Enrolled Agent & Preparer Credentials
Our tax professionals hold valid Preparer Tax Identification Numbers (PTINs) as required by the IRS. Where applicable, our staff includes IRS Enrolled Agents (EAs) who are authorized to represent clients before the IRS in examinations, collections, and appeals.
You may verify the credentials of any federally authorized tax practitioner through the IRS Directory of Federal Tax Return Preparers.
Reporting Concerns About a Tax Preparer
If you believe a tax professional has engaged in improper conduct, you may report it to the IRS Office of Professional Responsibility (OPR) at irs.gov/opr. We support these oversight mechanisms as they protect taxpayers and uphold the integrity of the profession.
Questions
If you have questions about this disclosure or how Circular 230 applies to advice you receive from us, please contact us:
Next Level Tax Advisers
Florida, United States
Email: info@nextleveltaxadvisers.com