Federally authorized tax practitioner definition

Federally authorized tax practitioner means an individual who is authorized under federal law to practice before the internal revenue service if such practice is subject to federal regulation under 31 U.S.C. §330.
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Federally authorized tax practitioner means any individual who is authorized under federal law to practice before the Internal Revenue Service if the practice is subject to federal regulation under Section 330 of Title 31 of the United States Code, as provided by federal law as of January 1, 2000.
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Federally authorized tax practitioner means any individual who is authorized under federal law to
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Examples of Federally authorized tax practitioner in a sentence

  • Federally authorized tax practitioner The term “federally authorized tax practitioner” means any individual who is authorized under Federal law to practice before the Internal Revenue Service if such practice is subject to Federal regulation under section 330 of title 31, United States Code.

  • RepresentationYou have the right to be represented by an Arizona attorney, an Arizona Certified Public Accountant, or a Federally authorized tax practitioner that is duly appointed by you in the representation authorization form that you must submit to the department.

  • Tax practitioner–client privilege applies to communications between a taxpayer and a Federally authorized tax practitioner if those communications involve the provision of tax advice.

  • The privilege may not be asserted with respect to written communication made in connection with the promotion of the direct or indirect participation of a corporation in any tax shelter.The Service must allow taxpayers to assert the confidentiality privilege in communications with a Federally authorized tax practitioner.

  • Federally authorized tax practitioner The term "federally authorized tax practitioner" means any individual who is authorized under Federal law to practice before the Internal Revenue Service if such practice is subject to Federal regulation under section 330 of title 31, United States Code.

  • Federally authorized tax practitioner The term “federally authorized tax practitioner” means any individual who is authorized under Federal law to practice before the Internal Revenue Service if such practice is subject to regulation under section 330 of Title 31, United States Code.


More Definitions of Federally authorized tax practitioner

Federally authorized tax practitioner means any individual who is authorized under federal law to practice before the Internal Revenue Service if the practice is subject to federal regulation under Section
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Federally authorized tax practitioner means any individual who is authorized under Federal law to practice before the Internal Revenue Service (“IRS”) if such practice is subject to Federal regulation under section 330 of title 31, United States Code. For example, the term includes certified public accountants (“CPAs”) and enrolled agents. (IRC § 7525(a)(3)(A)).
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Federally authorized tax practitioner means an individual who is authorized under federal law to practice before the United States internal revenue service if the practice is subject to federal regulation under 31 United States Code section 330. Federally authorized tax practitioner includes any person who is engaged in practice with one or more federally authorized tax practitioners and who is subject to the same standards of practice and ethics requirements as a federally authorized tax practitioner.
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Related to Federally authorized tax practitioner

  • Licensed health care practitioner means a physician, as defined in Section 1861(r)(1) of the Social Security Act, a registered professional nurse, licensed social worker or other individual who meets requirements prescribed by the Secretary of the Treasury.

  • goods and services tax practitioner means any person who has been approved under section 48 to act as such practitioner;

  • Registered Health Practitioner means a health practitioner registered, or licensed, as a health practitioner (or as a health practitioner of a particular type) under a law of a State or Territory that provides for the registration or licensing of health practitioners (or health practitioners of that type).

  • Health practitioner means a registered health practitioner registered or licensed as a health practitioner under an appropriate law of the State of Tasmania.

  • Licensed practitioner means an individual who has been trained in the use of personal restraint and seclusion, who is knowledgeable of the risks inherent in the implementation of personal restraint and seclusion, and who is 1 of the following:

  • Chinese Medicine Practitioner means a Chinese medicine practitioner who is duly registered with the Chinese Medicine Council of Hong Kong pursuant to the Chinese Medicine Ordinance (Cap. 549) of the laws of Hong Kong, but excluding the Insured Person, the Policyholder, an insurance intermediary, an employer, employee, Immediate Family Member or business partner of the Policyholder and/or Insured Person.

  • Licensed Independent Practitioner means any individual permitted by law and by the Medical Staff and Board to provide care and services without direction or supervision, within the scope of the individual’s license and consistent with individually granted clinical privileges.

  • Health care practitioner means an individual licensed

  • Practice of medicine or osteopathic medicine means the prevention, diagnosis and treatment of

  • local planning authority in relation to an area means⎯

  • Practice of chiropractic means the adjustment of the 24 movable vertebrae of the spinal column,

  • relevant planning authority means the district planning authority for the area in which the land to which the relevant provision of this Order applies is situated;

  • sole practitioner means an individual incorporated under the laws of the state of Iowa, or an individual in private practice who is providing substance abuse treatment services independent from a program that is required to be licensed in accordance with Iowa Code section 125.13(1).

  • Authorized nuclear pharmacist means a pharmacist who:

  • Practitioner means a physician, dentist, licensed nurse practitioner pursuant to § 54.1-2957.01,

  • Applicable Insurance Regulatory Authority means the insurance department or similar insurance regulatory or administrative authority or agency of the jurisdiction in which the Company is domiciled.

  • Qualified Medical Practitioner means any person legally authorized by the Government with jurisdiction in the geographical area of his or her practice to render medical or surgical service, but excluding a qualified medical practitioner who is the Insured Person or an Immediate Family Member of the Insured Person.

  • Certified nurse practitioner means an ARNP educated in the disciplines of nursing who has advanced knowledge of nursing, physical and psychosocial assessment, appropriate interventions, and management of health care, and who possesses evidence of current certification by a national professional nursing association approved by the board.

  • Public health authority means an agency or authority of the United States, a state, a territory, a political subdivision of a state or territory, an Indian tribe, or a foreign government, or a person or entity acting under a grant of authority from or contract with such public agency, including the employees or agents of such public agency or its contractors or persons or entities to whom it has granted authority, that is responsible for public health matters as part of its official mandate.

  • Uniform Standards of Professional Appraisal Practice means the current standards of the appraisal profession, developed for appraisers and users of appraisal services by the Appraisal Standards Board of the Appraisal Foundation.

  • international application means an application filed under this Treaty;

  • Independent Safeguarding Authority is a non-departmental public body sponsored by the Home Office set up under the provisions of the Safeguarding Vulnerable Groups Act 2006 and which is responsible for the decision making and maintenance of two lists covering the children’s and vulnerable adults’ sectors

  • Practice of podiatry means the prevention, diagnosis, treatment, and cure or alleviation of physical

  • Nurse practitioner means an advanced practice registered nurse who is jointly licensed by the

  • Governing authority means the local legislative authority

  • Dental practitioner means a person in private practice registered by the Australian Dental Association.