Where does Circular 230 fit if an enrolled practitioner advises clients to omit income?

Circular 230 is the professional-conduct layer. It governs practice before the IRS and includes standards of competence, diligence, and ethical behavior for practitioners such as enrolled agents, CPAs, and attorneys.

If an enrolled practitioner knowingly advises clients to omit taxable income, the return position may be wrong and the practitioner's conduct may also raise OPR discipline issues. Do not treat that as one single form problem.

The cleaner exam map is:

• client return is wrong: evaluate correction and notice consequences;
• business or individual tax-law violation: consider Form 3949-A lane;
• return preparer misconduct: consider Form 14157 lane;
• taxpayer return or refund affected by preparer misconduct: consider Form 14157-A with Form 14157;
• practitioner conduct before the IRS: connect to Circular 230 and OPR.