Jeff West, a SemperBarnes tax partner, has provided tax services to two general partners in a real estate partnership for several years.

Jeff West, a SemperBarnes tax partner, has provided tax services to two general partners in a real estate partnership for several years. Recently, the partnership was dissolved and both parties have asked Jeff to continue to provide services to them individually. Which statement best describes the application of Circular No. 230 to this situation?

A.) Jeff must draft and retain a memo indicating that both clients verbally consented to his continuing his services to each partner individually.

B.) Jeff must seek permission directly from the IRS to continue to perform services to these individuals.

C.) Jeff has no particular ethical obligations under Circular No. 230 in these circumstances.

D.) Jeff must obtain written consent from both parties to continue his services to each partner individually.

The answer is Jeff must obtain written consent from both parties to continue his services to each partner individually.