 Circular number 230, regulations governing practice before the Internal Revenue Service is a good resource to have. You can find it on the IRS website at irs.gov, irs.gov. We're talking about practice before the IRS. It being similar to like a legal situation where you might have a lawyer acting on behalf of a client to say a court possibly empowered to make certain decisions, even if the client isn't there due to a documentation of something like a power of attorney. You might have a similar situation in tax related issues. If you're at a tax court or dealing with the IRS, a client or taxpayer might want to hire someone to represent them, make decisions on their behalf, giving them certain powers to act as an agent possibly with the use of a form like a power of attorney. Now this is a huge resource for many CPA firms and tax preparers because clearly clients would like them to give them help with just preparing the tax return, but it would also be nice if the IRS came back with questions and they questioned a position that was taken that you might be able to have someone that can act on your behalf and make decisions on your behalf, possibly saving some time and possibly having more abilities to make those types of decisions. So that's the idea here. So obviously there's rules and regulations in terms of who can act in that position because now we have a situation where usually you have this differential in knowledge and that's where the whole profession comes into play because you need to make sure that the professionals involved aren't taking advantage of the difference in knowledge. And so now you've got these rules that are basically applied here. So this contains the circular 230, contains rules governing the recognition of attorneys. So attorneys can practice and act in this capacity as well. Attorneys are usually much more broad in scope and when they're working in tax, then if they choose to work in taxation, they're usually working in a specialized kind of area oftentimes. Certified public accountants, now certified public accountants are usually credentialed more on the accounting. So they come more from an accounting kind of field and then are specializing in, of course, the tax area and rolled agents are usually specified more in tax itself oftentimes than being focused on individual income taxes possibly or specialized areas. Of course, there's a lot of overlapping on a lot of the stuff and role retirement plan agents. Our main focus isn't really on the retirement plan agents here, but similar kind of situations there. Registered tax return preparers and other persons representing taxpayers before the internal revenue service. Subpart A of this part sets forth rules relating to the authority to practice before the internal revenue service. So do you have the capacity to practice before the IRS on behalf of say a client or taxpayer? Subpart B of this part prescribes the duties and restrictions relating to such practice. So what do you have to do in order to do that, your due diligence and that kind of stuff? Subpart C of this part prescribes the sanctions for violating the regulations. So if you don't do what you're supposed to do, your due diligence and whatnot, what are the consequences? Subpart D of this part contains rules applicable to disciplinary proceedings and Subpart E of this part contains general provisions relating to the availability of official records. So we'll just go through a couple items here. You can look it up in the IRS website to peruse it in more detail.