More on Circular 230

Here are some excellent resources dealing with Circular 230 prepared by Jonathan G. Blattmachr, Mitchell M. Gans, Diana S.C. Zeydel, & Tracy L. Bentley

Decision-Tree for Potential Application of Circular 230, §10.35 (flow chart)

Required Compliance with Circular 230, § 10.35 for “Covered Opinions” (table)

The Application of Circular 230 to Estate Planners (extensive article) (with Michael L. Graham but without Zeydel & Bentley)