We Scale Tax Firms· 7 min read
Circular 230 section 10.30 bars any advert or solicitation that is false, fraudulent, coercive, misleading or deceptive, and stops enrolled agents calling themselves "certified". It also sets out how you may publish fees, requires you to keep copies of direct mail and e-commerce communications for 36 months, and forbids accepting help from anyone who finds clients in a way the section prohibits.
This is general information, not legal advice. Quotes are from the current text of 31 CFR 10.30 on eCFR. State law, licensing boards and FTC rules apply alongside it.
Who section 10.30 applies to
Section 10.30 applies to "a practitioner" in "any Internal Revenue Service matter". In practice that means the people who represent taxpayers. The IRS says enrolled agents, CPAs and attorneys "have unlimited representation rights before the IRS" and "may represent their clients on any matters including audits, payment issues, and appeals" (IRS). If you market resolution work, this section governs your adverts, your landing pages, your emails and your sales calls.
The IRS Office of Professional Responsibility (OPR) administers and enforces Circular 230. More on what that means below.
The five parts of section 10.30
| Paragraph | What it says | What it means for your marketing |
|---|---|---|
| (a)(1) | No public communication or private solicitation "containing a false, fraudulent, or coercive statement or claim; or a misleading or deceptive statement or claim" | Every headline, video script and sales call is covered, not just printed adverts |
| (a)(2) | No uninvited solicitation that breaks federal or state law; lawful solicitation must "clearly identify the solicitation as such" | Outbound letters and messages must say what they are and, if applicable, where you got the recipient's details |
| (b) | You may publish fixed fees, hourly rates, fee ranges and the initial consultation fee | Prices on your site are allowed, but you must honour them for at least 30 days |
| (c) | Fee information may go out by any method that keeps it truthful; keep records of broadcast, direct mail and e-commerce communications | Archive your adverts and who received them for at least 36 months |
| (d) | Do not assist, or accept assistance from, anyone who to your knowledge obtains clients in a way the section forbids | Your agency and lead vendors are your problem too |
How to describe your credential
This is where most problems start. Section 10.30(a)(1) says enrolled agents, enrolled retirement plan agents and registered tax return preparers "may not utilize the term “certified” or imply an employer/employee relationship with the Internal Revenue Service." The regulation gives these as acceptable descriptions for enrolled agents:
- “enrolled to represent taxpayers before the Internal Revenue Service”
- “enrolled to practice before the Internal Revenue Service”
- “admitted to practice before the Internal Revenue Service”
The IRS adds that enrolled agents "are permitted to refer to themselves as such or as EAs or E.A.s", and that practitioners are prohibited under federal law from using signage, symbols or designs that resemble those of the IRS, such as the IRS seal (IRS EA FAQs). In practice, phrases to avoid in adverts include "IRS certified", "former IRS" used to suggest you still have influence, and anything styled like an official notice. Our guide to marketing for enrolled agents shows how to explain the EA credential in a way that builds trust without overstating it.
Solicitation: lien lists and outbound
Some popular advice for finding resolution clients suggests writing to or calling people on public tax lien lists. Section 10.30(a)(2) does not ban that outright, but it adds three conditions most guides leave out:
- the solicitation must not break federal or state law, or other rules that apply to you. Attorneys are bound by their state conduct rules, which usually restrict live solicitation (see tax resolution marketing for attorneys);
- it must "clearly identify the solicitation as such";
- it must, if applicable, "identify the source of the information used in choosing the recipient". A lien letter should say where the name came from.
Section 10.30(c) also says you "may not persist in attempting to contact a prospective client" once they have made it known they do not want to be solicited. That applies to follow-up sequences on inbound enquiries too. Fast follow-up is good practice (see speed to lead); repeated contact after someone says stop is not.
Publishing fees
Under section 10.30(b) you may publish a written fee schedule and share fixed fees for routine services, hourly rates, fee ranges and the fee for an initial consultation. Two conditions matter for marketing pages. Any fee statement where costs may be incurred "must include a statement disclosing whether clients will be responsible for such costs". And you may charge no more than the published rate "for at least 30 calendar days after the last date on which the schedule of fees was published". If you test prices in adverts, keep a dated record of each version.
Keeping copies of your adverts
Section 10.30(c) requires broadcast adverts to be recorded and the recording kept. For "direct mail and e-commerce communications" you must keep a copy of the actual communication and "a list or other description of persons to whom the communication was mailed or otherwise distributed", for at least 36 months from the last transmission or use. The regulation does not define e-commerce communications. A cautious firm keeps a dated copy of every digital advert and email, plus a description of the audience it ran to.
Your agency and lead vendors
Section 10.30(d) says a practitioner may not "assist, or accept assistance from, any person or entity who, to the knowledge of the practitioner, obtains clients or otherwise practices in a manner forbidden under this section." If a vendor generates enquiries with "IRS forgiveness programme" adverts, buying from them can become your problem once you know. Ask every vendor to show you the adverts behind the leads. Our comparison of exclusive and shared leads covers the other questions to ask, and the FTC tax relief cases show the claims that draw enforcement.
What happens if you get it wrong
OPR can resolve cases through agreements in which practitioners consent to sanctions, "which include censure, suspension from practice, disbarment, and monetary penalties", or file formal disciplinary proceedings (IRS OPR). Under section 10.50, a monetary penalty may also be imposed on an employer or firm that "knew, or reasonably should have known" of the conduct, and the penalty "shall not exceed the gross income derived (or to be derived) from the conduct". In May 2026 OPR listed misrepresenting credentials as misconduct that can be reported to the IRS (OPR alert 2026-16).
A pre-launch checklist
- Credential described in the regulation's words, with no "certified" and nothing resembling IRS branding.
- No claim that is misleading by omission: if you mention settling for less, say eligibility depends on the taxpayer's finances.
- Outbound messages say they are a solicitation and where the recipient's details came from.
- Published fees say who pays costs, and are honoured for 30 days.
- Every advert, email and mailing archived with its audience for 36 months.
- Vendors' own adverts reviewed before you buy.
If you want campaigns written to these rules from the start, see our tax resolution marketing service.
Questions
Can enrolled agents call themselves certified?
No. Section 10.30(a)(1) says enrolled agents may not use the term "certified" or imply an employer/employee relationship with the IRS. The IRS says EAs may describe themselves as enrolled agents, EAs or E.A.s, or as "enrolled to practice before the Internal Revenue Service".
Can tax professionals advertise their fees?
Yes. Section 10.30(b) allows fixed fees for specific routine services, hourly rates, fee ranges and the fee for an initial consultation. If costs may be incurred, you must say whether the client pays them, and you may not charge more than the published rate for at least 30 calendar days.
How long do tax practitioners have to keep copies of their adverts?
Section 10.30(c) requires a copy of direct mail and e-commerce communications, with a list or description of who received them, for at least 36 months from the last transmission or use. Radio and television broadcasts must be recorded and the recording kept.
Does Circular 230 ban cold outreach to taxpayers?
Not outright. Section 10.30(a)(2) bars uninvited solicitation that breaks federal or state law or other applicable rules, and any lawful solicitation must clearly say it is a solicitation and, if applicable, name the source of the information used to choose the recipient.
Want this built for your firm? See how our tax resolution marketing works. Book an intro call and we will walk through your lead sources, intake and cost per retained case.