Article: Regulation: Treasury, IRS Still Mulling Comments on Circular 230 Proposal.

Treasury Department and Internal Revenue Service officials are still reviewing comments from the tax-exempt bond community on the government's proposal to subject tax-exempt bond opinions to the same rules as tax-shelter opinions, an IRS official said.

Though Treasury was expected to finalize the rules under Circular 230 this summer, officials have not yet made a final decision on how to treat tax-exempt bond opinions, said Stephen Whitlock, deputy director of the IRS's Office of Professional Responsibility. He did not say when the final rules would be published.

Many of the industry's comments have suggested the proposed changes to the tax shelter rules ...

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