From the Sidelines: A Deconstructionist View of Circular 230

Anthony C. Infanti, University of Pittsburgh School of Law

Abstract

Over the past several months, the new written tax advice rules in Circular 230 have engendered a great deal of debate. On one side, tax practitioners have repeatedly voiced their frustration in interpreting the new rules along with their fears that the rules may have a far-reaching and radical impact on everyday tax practice. On the other side, the government has attempted to soothe practitioners’ fears while at the same time insisting upon a generally broad interpretation of the new rules. In this short essay, I provide an outsider’s perspective of this debate over the meaning of the new written tax advice rules. Viewing the action from the sidelines, I maintain that, in this debate, we are actually watching deconstruction in action. After providing a bit of background on the deconstructionist concept of the liberation of the text from the author, I assert that we are witnessing the free play of the text of Circular 230 following its liberation from its government authors. While I explain that this is quite a normal and natural process, I do express my sympathy for those who must live with the uncertainties inherent in the free play of a text that governs one’s own conduct.