Penalty Protection for the Taxpayer: Circular 230 and the Code

Posted: 5 Jun 2005

See all articles by Burgess J. W. Raby

Burgess J. W. Raby

Raby Law Offices; University of Arizona - James E. Rogers College of Law; Arizona State University - College of Law

William L. Raby

Raby Law Offices; Arizona State University (ASU) - School of Accountancy

Abstract

Burgess J.W. Raby, Esq., and William L. Raby, CPA, both associated with the Raby Law Office, Tempe, Ariz., discuss penalty-protection issues under the newest provisions of the Internal Revenue Code and the latest version of Circular 230.

Suggested Citation

Raby, Burgess J. W. and Raby, William L., Penalty Protection for the Taxpayer: Circular 230 and the Code. Available at SSRN: https://ssrn.com/abstract=735984

Burgess J. W. Raby (Contact Author)

Raby Law Offices ( email )

2164 E. Broadway Rd. #280
Tempe, AZ 85282-1784
United States
480-967-1501 (Phone)
480-967-0975 (Fax)

University of Arizona - James E. Rogers College of Law

P.O. Box 210176
Tucson, AZ 85721-0176
United States

Arizona State University - College of Law

Box 877906
Tempe, AZ 85287-7906
United States

William L. Raby

Raby Law Offices ( email )

2164 E. Broadway Rd. #280
Tempe, AZ 85282-1784
United States

Arizona State University (ASU) - School of Accountancy ( email )

Tempe, AZ 85287
United States

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