Circular 230 Notice

Required Disclosure: To ensure compliance with requirements imposed by the IRS under Circular 230, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot 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.

What is Circular 230?

Treasury Department Circular 230 (31 C.F.R. Part 10) governs the practice of attorneys, certified public accountants (CPAs), enrolled agents (EAs), enrolled retirement plan agents, enrolled actuaries, and other individuals who represent taxpayers before the Internal Revenue Service. Circular 230 establishes ethical standards and rules of professional conduct that practitioners must follow when providing tax advice or representing clients before the IRS.

Our Role as a Software Platform

TaxGoing is a professional tax preparation software platform. We provide tools that assist licensed tax professionals in preparing and filing tax returns. We are not a tax advisory firm, and we do not provide tax advice to taxpayers. The software calculations, form outputs, and guidance within TaxGoing are designed to assist qualified tax professionals in performing their work — not to substitute for professional judgment.

Responsibilities of Tax Professionals Using TaxGoing

Tax professionals using TaxGoing are expected to comply with Circular 230, including but not limited to: • Competence (§10.35): Only practice in areas where you are competent. Use TaxGoing's AI tools and calculations as an aid, not a replacement for your professional judgment. • Due Diligence (§10.22): Make reasonable inquiries when preparing returns. Do not rely solely on information provided by clients without appropriate verification. • Accuracy (§10.34): You are responsible for ensuring that any return positions taken are supported by applicable law, regulations, and IRS guidance. • Confidentiality (§10.20): Protect the confidentiality of client information. TaxGoing provides security tools (encryption, 2FA, audit logs) to help you meet this obligation. • Supervision (§10.36): Firm owners are responsible for ensuring that all preparers using TaxGoing comply with Circular 230 and firm policies.

IRS e-File Provider Requirements

TaxGoing operates as an IRS Authorized e-file Provider (EFIN 823853). As an Electronic Return Originator (ERO), tax professionals using TaxGoing to file returns must comply with IRS Publication 1345, "Authorized IRS e-file Providers for Individual Taxpayers," including: • Obtaining a signed Form 8879 (IRS e-file Signature Authorization) before submitting any return electronically. • Retaining signed Form 8879 documents for three years from the return due date or filing date, whichever is later. • Keeping your EFIN active and in good standing with the IRS. • Reporting any suspected identity theft or data compromise to the IRS Identity Theft Victim Assistance unit within 24 hours.

Penalties for Non-Compliance

Violation of Circular 230 can result in: • Censure, suspension, or disbarment from practice before the IRS. • Civil penalties up to $1,000 per document for written tax advice that fails to meet required standards. • Criminal penalties in cases of willful fraud or tax evasion. TaxGoing provides the technical tools to help you meet compliance requirements, but cannot guarantee compliance on your behalf.

Reporting Concerns

If you believe a tax professional has violated Circular 230, you may report the concern to the IRS Office of Professional Responsibility (OPR): IRS Office of Professional Responsibility SE:OPR 1111 Constitution Ave., NW Washington, DC 20224 Website: irs.gov/tax-professionals/circular-230-tax-professionals

Questions

For questions about Circular 230 compliance in the context of using TaxGoing, contact us at: support@taxgoing.com For authoritative guidance on Circular 230, consult the IRS at irs.gov or seek advice from a qualified tax attorney.