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The Office of the IRS Director of Practice (Director) has issued "scenarios" that are composites of matters coming to the attention of at office. The scenarios are intended to inform tax practitioners of the types of activity that may result in disciplinary action under Treasury Department Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries and Appraisers Before the Internal Revenue Service. The scenarios, which address failure to file, disreputable conduct, unreasonable delay and expedited suspension, do not constitute precedent in any matter before the Director. For a discussion of the scenarios and the Director's conclusion in each case (that Circular 230 has been violated), see "Tax Trends," p. 46, this issue.