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Compliance and Suitability Checks

As a condition of consideration of an application, the IRS may conduct a Federal tax compliance check and suitability check.

The tax compliance check will be limited to an inquiry regarding whether the individual has filed all required individual or business tax returns (such as employment tax returns that are required to be filed by the applicant) and whether the individual has failed to pay or make property arrangements with the IRS for payment of any Federal tax debts.

The suitability check will be limited to an inquiry regarding whether the individual has engaged in any conduct that would justify suspension or disbarment of any practitioner under the provisions of Circular 230, including whether the applicant has engaged in disreputable conduct.