IRS Bulletin: Best Practices: How to prepare for and what to do when a tax practitioner dies

The IRS Office of Professional Responsibility recently released a bulletin, Best Practices: How to prepare for and what to do when a tax practitioner dies. Special thanks to Deborah Matthews (Virginia Estate Planning Attorney) for bringing this to my attention.

Benjamin Franklin famously wrote, [l]n this world nothing ,s certain but death and taxes. When a Circular 230 practitioner dies, leaving behind a ta x practice, there can be many questions and much uncertainty about the practitioner's preparations beforehand and the consequences for cliente and those responsible for adminstering the deceased practitioners estate. The governing legal obligations and restrictions may vary from case to case depending on the practitioner's status as an attorney, certified public accountent (CPA), or enrolled agent and where the practitioner conducted their practice.