Practice Before IRS” Please respond to the following:
- http://www.irs.gov/Tax-Professionals/Enrolled-Agents/Circular-230-Disciplinary-Proceedings, analyze the persons / parties that the disciplinary proceedings are applicable too. Based on your analysis, propose at least two (2) other persons / parties that you would add. Provide support for your proposal.
- Analyze Section 10.82 disciplinary proceedings for expedited suspension. Based on your analysis, give your opinion as to whether or not the expedited suspension rules are an effective deterrent to violators. Justify your response.