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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Circular 230 language is not only not required, but is prohibited. See the following from the IRA Office of Professional Responsibility<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Tax Notes Today<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>June 18, 2014<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>OPR WILL TELL PRACTITIONERS TO REMOVE CIRCULAR 230 DISCLAIMERS<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>William Davis<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>The IRS Office of Professional Responsibility will send letters asking practitioners to<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>stop using Circular 230 disclaimers saying the disclaimer is required, OPR Director<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Karen Hawkins said June 17.<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Many practitioners continue to use the Circular 230 disclaimer in their e-mails even<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>though the IRS finalized regulations that remove the covered opinion rules, Hawkins<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>said on a Tax Talk Today webcast.<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>The IRS on June 9 finalized Circular 230 regulations (T.D. 9668 (Doc 2014-14374)),<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>which replaced the covered opinion rules with one standard for written advice under<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Circular 230 section 10.37. (Prior coverage (Doc 2014-14378).)<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>"My only concern and my message is, if a disclaimer says 'The Internal Revenue<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Service says' or 'I am required under Circular 230,' I can promise you that you will get a<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>letter from my office asking you to cease and desist using that kind of language<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>because I don't want taxpayers to be misinformed," Hawkins said. "We do not require<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>that language after last week."<o:p></o:p></span></b></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Monotype Corsiva";color:#1F497D'>Kathryn R. McKinley<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Of Counsel<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><img width=171 height=23 id="Picture_x0020_1" src="cid:image001.jpg@01D0113D.9AA47210" alt=PHEmailLogo></span><span style='color:#1F497D'><br></span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'>717 W. Sprague Ave. Suite 1200<br>Spokane, WA 99201<br>(509) 455-6000</span><span style='font-size:14.0pt;font-family:"Monotype Corsiva";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><u><span style='font-family:"Calibri","sans-serif";color:#1F497D'><a href="mailto:kathryn.mckinley@painehamblen.com"><span style='color:blue'>kathryn.mckinley@painehamblen.com</span></a></span></u><span style='font-size:14.0pt;font-family:"Monotype Corsiva";color:#1F497D'><br></span><b><i><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'>This message is private or privileged. If you are not the person for whom this message is intended, please delete it and notify me immediately, and please do not copy or send this message to anyone else.</span></i></b><b><i><span style='color:#1F497D'> <o:p></o:p></span></i></b></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Mark Higgins<br><b>Sent:</b> Friday, December 05, 2014 8:08 PM<br><b>To:</b> WSBA Real Property Listserv<br><b>Subject:</b> Re: [WSBARP] Will of Michael John Anderson, resident of Poulsbo?<o:p></o:p></span></p></div><p class=MsoNormal><o:p> </o:p></p><div><div><p class=MsoNormal><span style='font-size:18.0pt'>230 has been changed and no longer requires a disclaimer. Actually, it never did anyway, but now it for real doesn't.</span><span style='font-size:18.0pt;font-family:"Cambria Math","serif"'></span><span style='font-size:18.0pt'><o:p></o:p></span></p></div></div><div><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>On Fri, Dec 5, 2014 at 5:43 PM, Roger Hawkes <<a href="mailto:Roger@law-hawks.com" target="_blank">Roger@law-hawks.com</a>> wrote:<o:p></o:p></p><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Why need to get rid of the disclaimer? I was not at the seminar today.</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Roger Hawkes, WSBA # 5173</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>19909 Ballinger Way NE</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Shoreline, WA 98155</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><a href="http://www.hawkeslawfirm.com" target="_blank">www.hawkeslawfirm.com</a></span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><a href="tel:206%20367%205000" target="_blank">206 367 5000</a></span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Fax is <a href="tel:206%20367%204005" target="_blank">206 367 4005</a></span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> Mark Higgins [mailto:<a href="mailto:markthiggins@gmail.com" target="_blank">markthiggins@gmail.com</a>] <br><b>Sent:</b> Friday, December 05, 2014 4:58 PM<br><b>To:</b> Dorothy K. Foster; WSBA Real Property Listserv<br><b>Subject:</b> Re: [WSBARP] Will of Michael John Anderson, resident of Poulsbo?</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:18.0pt'>Dorothy, per the estate planning seminar from today, you need to get rid of your Circular 230 disclaimer at the bottom of your email.</span><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:18.0pt'> </span><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:18.0pt'>Mark</span><span style='font-size:18.0pt;font-family:"Cambria Math","serif"'></span><o:p></o:p></p></div></div><div><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>On Fri, Dec 5, 2014 at 4:02 PM, Dorothy K. Foster <<a href="mailto:dfoster@fosterlawgroup.com" target="_blank">dfoster@fosterlawgroup.com</a>> wrote:<o:p></o:p></p><div><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Did anyone prepare a Will for Michael J. Anderson, a now-deceased resident of Poulsbo, WA? <o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Thanks<o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Dorothy K. Foster<o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Foster Law Group, PLLC<o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><a href="tel:206.686.7400" target="_blank">206.686.7400</a><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><img border=0 id="_x0000_i1025" src="http://www.fosterlawgroup.com/images/FLGlogofinald.jpg"><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Privileged/Confidential Information may be contained in this message. Do not copy or forward this message to anyone without first obtaining my permission. If you are not the addressee indicated in this message, destroy this message and kindly notify me by reply email.<o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>IRS Circular 230 Disclosure: Any tax advice contained in this communication (including any attachments or enclosures) may not be used for the purpose of (i) avoiding penalties under the Internal Revenue Code; or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.<o:p></o:p></p></div></div></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><br>_______________________________________________<br>WSBARP mailing list<br><a href="mailto:WSBARP@lists.wsbarppt.com" target="_blank">WSBARP@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><br><br clear=all><br>-- <o:p></o:p></p><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Mark T. Higgins<br>Higgins Lock PLLC<br>P.O. Box 57<br>Darrington, WA 98241<br><a href="tel:206-491-2420" target="_blank">206-491-2420</a><o:p></o:p></p></div></div></div></div></div></div></div><p class=MsoNormal><br>_______________________________________________<br>WSBARP mailing list<br><a href="mailto:WSBARP@lists.wsbarppt.com">WSBARP@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></p></div><p class=MsoNormal><br><br clear=all><br>-- <o:p></o:p></p><div><div><p class=MsoNormal>Mark T. Higgins<br>Higgins Lock PLLC<br>P.O. Box 57<br>Darrington, WA 98241<br>206-491-2420<o:p></o:p></p></div></div></div></div></body></html>