 Income Tax 2021-2022 Circular 230 Regulations Governing Practice Before IRS. Get ready to get refunds to the max, dive into Income Tax 2021-2022. If you want to find the Circular 230 and I recommend looking over it, you can find it at the IRS website at irs.gov. You can search for the Circular 230 and then go into it here. We're just going to be touching on some of the key components, but you can read over more of it here. Regulations Governing Practice Before the Internal Revenue Service. Take a look at the table of contents on down below where we have the rules governing authority to practice, offices, definitions, who may practice, eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer application to become an enrolled agent.