The rule: nothing false or misleading, in any channel
Circular 230, the Treasury rules for tax practitioners, sets the baseline for ads, websites, social posts and emails:
"A practitioner may not, with respect to any Internal Revenue Service matter, in any way use or participate in the use of any form of public communication or private solicitation containing a false, fraudulent, or coercive statement or claim; or a misleading or deceptive statement or claim." (31 CFR 10.30(a)(1))
The IRS e-file rules repeat it for every e-file provider and add rules about the IRS name, seals and refund claims (IRS Pub. 3112, Advertising Standards).
Who these rules cover
| You are | Circular 230 section 10.30 | IRS e-file advertising standards |
|---|---|---|
| CPA, attorney, enrolled agent | Yes: a "practitioner" (10.3) | Yes, if you e-file |
| Preparer with an Annual Filing Season Program record | Yes: you consent to Circular 230 Subpart B to join (IRS) | Yes, if you e-file |
| Any authorized IRS e-file provider | Through Pub. 3112, which requires compliance with 10.30 (Pub. 3112) | Yes |
Section 10.30 sits in Subpart B of Circular 230, so the Annual Filing Season Program consent brings it in.
Enrolled agent advertising: no "certified"
"Enrolled agents, enrolled retirement plan agents, or registered tax return preparers, in describing their professional designation, may not utilize the term "certified" or imply an employer/employee relationship with the Internal Revenue Service." (31 CFR 10.30(a)(1))
Wording the rule itself gives as acceptable: "enrolled to represent taxpayers before the Internal Revenue Service," "enrolled to practice before the Internal Revenue Service," and "admitted to practice before the Internal Revenue Service" (10.30(a)(1)).
| Avoid | Use instead |
|---|---|
| "Certified enrolled agent" | "Enrolled agent, enrolled to practice before the IRS" |
| "IRS-certified tax pro" | "Enrolled to represent taxpayers before the IRS" |
IRS e-file advertising: name, seals and logo
From the IRS e-file rules (Pub. 3112):
"A Provider must not use the IRS' name, "Internal Revenue Service," or "IRS" within a firm's Doing Business As name. However, once accepted to participate in IRS e-file, a firm may represent itself as an "Authorized IRS e-file Provider." Advertising materials must not carry the FMS, IRS or other Treasury Seals." (IRS Pub. 3112)
- "IRS Tax Help of Ohio" as a business name: not allowed.
- "Authorized IRS e-file Provider" on your site: allowed once accepted.
- The IRS e-file logo: only to show you offer e-file, never combined with the IRS eagle, the word "Federal," or anything suggesting a special relationship with the IRS (Pub. 3112).
If your ads break these rules, the IRS may suspend your e-file privileges until they're fixed; repeat violations can bring sanctions (Pub. 3112).
"Fastest refund" claims
"For example, any claim concerning a faster refund by virtue of electronic filing must be consistent with the language in official IRS publications." (IRS Pub. 3112)
What the IRS says today: "The typical time to receive your refund" for an e-filed return is "3 weeks from the date you e-filed" (IRS: Where's My Refund). By law, refunds claiming the Earned Income Tax Credit or the additional child tax credit can't be issued before the 15th day of the second month after the tax year ends, so mid-February for calendar-year filers (26 U.S.C. 6402(m)). A "refund in 24 hours" ad fails both.
Advertising a refund advance or loan? The ad must say clearly that a financial institution is lending money against the refund, in easily readable print (Pub. 3112).
Can I post my prices?
Yes. Circular 230 allows fixed fees for routine services, hourly rates, fee ranges and the initial consultation fee (10.30(b)(1)). Two conditions:
- Say whether clients pay any costs on top (10.30(b)(1)(ii)).
- Charge no more than the published price for at least 30 days after you last published it (10.30(b)(2)).
Cold outreach and keeping copies
A lawful solicitation must "clearly identify the solicitation as such and, if applicable, identify the source of the information used in choosing the recipient" (10.30(a)(2)). Once someone says they don't want to be solicited, stop contacting them (10.30(c)).
| Record | Circular 230 | IRS e-file |
|---|---|---|
| Radio, TV | Keep a recording of the broadcast | Keep the text or recording |
| Direct mail, email, other e-commerce | A copy plus the recipient list, 36 months from last use (10.30(c)) | A copy plus the recipient list, until the end of the next calendar year (Pub. 3112) |
| Internet, signage | Not listed separately | Keep the text, until the end of the next calendar year after last use (Pub. 3112) |
Keep the longer period.
Marketing other services to your tax clients
Using a client's return information to sell bookkeeping, planning or insurance needs signed consent first. See the Section 7216 consent rule.
Canada: CRA EFILE advertising
Canadian EFILE providers have their own rules. "You cannot use the words authorized or agent in the advertising" (CRA). Also:
"You cannot imply a special relationship with, or an endorsement by, the CRA, nor can you use the CRA's signature or marking." (CRA: EFILE eligibility)
Processing times you advertise must match the CRA's, which it states as "as little as eight business days" (CRA). Emails and texts to Canadian leads follow CASL.
This page describes the rules as of November 14, 2026; it isn't legal advice. Attorneys' solicitations must also meet their state's conduct rules (10.30(a)(2)).
Example
An enrolled agent's Google ad
Draft: "Certified Tax Resolution Expert, IRS Approved." Both claims fail. Fixed: "Enrolled Agent, enrolled to represent taxpayers before the IRS. Flat USD 350 for a Form 1040 with W-2s."
A storefront preparer in January
A sign reads "Get your refund in 1 day!" Families claiming the Earned Income Tax Credit can't get refunds before mid-February. Change it to "E-file: the IRS says refunds typically take 3 weeks."
A CPA firm's price page
The page lists USD 600 for a basic personal return and states that state filing fees are extra. The firm raises the price in December; it charges the old price through 30 days after it last published it.
Different for you?
- Emailing tax clients about other services: Section 7216 consent.
- Getting clients outside tax season: accounting firm marketing.
- The page your ads point to: landing page for Google Ads.
- Canadian leads: CASL consent.
- A compliant site that turns visitors into clients: Website agent.