Tax Resolution Advertising Rules: Circular 230, FTC, TCPA

This guide is general information, not legal advice. Check your ads with counsel and your state board before they run.

Enrolled agent advertising rules come from three federal sources. Circular 230 (31 CFR Part 10) binds practitioners, including EAs, and covers solicitation and fees. The FTC Act and the FTC's endorsement guidance cover any ad that could mislead. The TCPA covers calls and texts to people who filled in your form. State rules exist on top of these and vary. For tax resolution marketing, the quickest check is to read the rule text yourself, so each section below quotes it.

Who regulates what

Rule	Who it covers	What it covers
31 CFR 10.30 (Circular 230)	"A practitioner"	Public communications, solicitation, published fees, record keeping
31 CFR 10.27 (Circular 230)	"A practitioner"	Unconscionable and contingent fees
15 U.S.C. 45(a)(1) (FTC Act section 5)	Acts or practices "in or affecting commerce"	Unfair or deceptive acts or practices
16 CFR Part 255 (Endorsement Guides)	Advertisers, endorsers and intermediaries	Testimonials and endorsements
47 U.S.C. 227 and 47 CFR 64.1200	"any person" and "No person or entity"	Autodialed and prerecorded calls, consent
State rules	Varies by state	Varies by state

Circular 230 section 10.30: solicitation and advertising

Section 10.30(a)(1) sets the main standard. It applies "with respect to any Internal Revenue Service matter":

"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."

The same paragraph limits how an EA describes the credential: they "may not utilize the term 'certified' or imply an employer/employee relationship with the Internal Revenue Service." The rule lists acceptable wording, including "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."

Section 10.30(a)(2) covers uninvited contact. A practitioner may not make one "if the solicitation violates Federal or State law or other applicable rule." A lawful one "must, nevertheless, clearly identify the solicitation as such and, if applicable, identify the source of the information used in choosing the recipient."

Published fees come under 10.30(b). A practitioner may publish fixed fees for routine services, hourly rates, a range of fees and the initial consultation fee. Any statement of fee information "concerning matters in which costs may be incurred must include a statement disclosing whether clients will be responsible for such costs." And a practitioner "may charge no more than the rate(s) published under paragraph (b)(1) of this section for at least 30 calendar days after the last date on which the schedule of fees was published."

Section 10.30(c) has the record-keeping rule:

"In the case of direct mail and e-commerce communications, the practitioner must retain a copy of the actual communication, along with a list or other description of persons to whom the communication was mailed or otherwise distributed. The copy must be retained by the practitioner for a period of at least 36 months from the date of the last transmission or use."

Radio and television broadcasts must be recorded, with the recording kept. The rule text does not define "e-commerce communications," so whether a given paid social ad falls under it is a question for counsel. Keeping every ad version and its distribution record for 36 months costs little, though that is our suggestion and not a quoted requirement. Section 10.30(c) also says a practitioner "may not persist in attempting to contact a prospective client if the prospective client has made it known to the practitioner that he or she does not desire to be solicited."

Section 10.30(d) reaches your marketing vendor. A practitioner "may not, in matters related to the Internal Revenue Service, 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." The vendor-vetting guide covers what to ask for (vetting a tax resolution lead vendor).

Circular 230 section 10.27: fees and contingent-fee promises

Section 10.27(b)(1) is where "pay only if we settle" style promises to a taxpayer run into the rule:

"Except as provided in paragraphs (b)(2), (3), and (4) of this section, a practitioner may not charge a contingent fee for services rendered in connection with any matter before the Internal Revenue Service."

The rule allows three exceptions. A contingent fee is allowed for services connected with the IRS's examination of, or challenge to, an original return, or an amended return or refund claim "filed within 120 days of the taxpayer receiving a written notice of the examination of, or a written challenge to the original tax return." It is also allowed for a claim for credit or refund "filed solely in connection with the determination of statutory interest or penalties assessed by the Internal Revenue Service," and for "any judicial proceeding arising under the Internal Revenue Code."

The definition of a contingent fee is broad. A contingent fee "includes a fee that is based on a percentage of the refund reported on a return, that is based on a percentage of the taxes saved, or that otherwise depends on the specific result attained." It also includes an arrangement where the practitioner "will reimburse the client for all or a portion of the client's fee in the event that a position taken on a tax return or other filing is challenged by the Internal Revenue Service or is not sustained, whether pursuant to an indemnity agreement, a guarantee, rescission rights, or any other arrangement with a similar effect."

"Matter before the Internal Revenue Service" includes "all matters connected with a presentation to the Internal Revenue Service or any of its officers or employees relating to a taxpayer's rights, privileges, or liabilities under laws or regulations administered by the Internal Revenue Service." Whether a particular engagement fits one of the three exceptions is a question for counsel and the engagement letter. Do not put a fee-outcome promise in an ad.

The IRS-hosted Circular 230 PDF we opened is dated "Rev. 6-2014." The quotes above come from the current eCFR text, which we read on 2026-11-12.

FTC Act section 5 and the substantiation standard

Section 5 declares "unfair or deceptive acts or practices in or affecting commerce" unlawful. The FTC's substantiation policy statement (November 23, 1984) says the Commission expects that "advertisers and ad agencies have a reasonable basis for advertising claims before they are disseminated." It adds that "a firm's failure to possess and rely upon a reasonable basis for objective claims constitutes an unfair and deceptive act or practice in violation of Section 5." For express claims, the Commission "expects the firm to have at least the advertised level of substantiation."

So a figure in an ad needs support on file before the ad runs. That covers a case count, a result, a savings figure and a speed claim.

The FTC's Policy Statement on Deception (October 14, 1983) says how an ad is read:

"The entire advertisement, transaction or course of dealing will be considered."

It also says: "accurate information in the text may not remedy a false headline because reasonable consumers may glance only at the headline," and "Written disclosures or fine print may be insufficient to correct a misleading representation." If a claim is "directed primarily to a particular group, the Commission examines reasonableness from the perspective of that group." For your ads, the reader the FTC would look at is the taxpayer the ad is aimed at.

On savings language, the FTC's June 2, 2026 release on a settlement with a tax debt marketer says the operators claimed they could settle back taxes for "pennies on the dollar" or for only a "fraction" of what taxpayers owed. Treat that wording as one the FTC has acted on.

Testimonials and typical results (16 CFR Part 255)

The Endorsement Guides are guidance. Section 255.0(a) says "Practices inconsistent with these Guides may result in corrective action by the Commission under section 5." Several parts matter to a tax resolution ad.

Section 255.2(b) covers a client's story:

"An advertisement containing an endorsement relating the experience of one or more consumers on a central or key attribute of the product will likely be interpreted as representing that the endorser's experience is representative of what consumers will generally achieve with the advertised product in actual, albeit variable, conditions of use."

If the advertiser lacks substantiation for that, the ad "should clearly and conspicuously disclose the generally expected performance in the depicted circumstances." A disclaimer alone does not fix it. The Guides' own example says "Results not typical" is "insufficient to prevent this ad from being deceptive," and the Commission "believes that similar disclaimers regarding the limited applicability of an endorser's experience to what consumers may generally expect to achieve are unlikely to be effective."

The Guides address those who place the ad as well. Under 255.1(f), "Advertising agencies, public relations firms, review brokers, reputation management companies, and other similar intermediaries may be liable for their roles in creating or disseminating endorsements containing representations that they know or should know are deceptive." Under 255.2(c), ads presenting "actual consumers" "should utilize actual consumers in both the audio and video, or clearly and conspicuously disclose that the persons in such advertisements are not actual consumers of the advertised product." And under 255.5(a), a connection between endorser and seller that "might materially affect the weight or credibility of the endorsement" and is not reasonably expected "must be disclosed clearly and conspicuously." Such connections can include "the provision of free or discounted products."

Part 255 speaks of consumers and products. Applying it to a taxpayer's story about a tax resolution service is our reading, so put it to counsel.

TCPA: consent for any form that leads to a call or text

Federal law makes it unlawful "to make any call (other than a call made for emergency purposes or made with the prior express consent of the called party) using any automatic telephone dialing system or an artificial or prerecorded voice" to, among others, a cellular number (47 U.S.C. 227(b)(1)(A)).

The FCC rule is stricter for marketing. A call "that includes or introduces an advertisement or constitutes telemarketing," made with an autodialer or an artificial or prerecorded voice to those lines, needs "the prior express written consent of the called party" (47 CFR 64.1200(a)(2)). The rule defines it:

"an agreement, in writing, bearing the signature of the person called that clearly authorizes the seller to deliver or cause to be delivered to the person called advertisements or telemarketing messages using an automatic telephone dialing system or an artificial or prerecorded voice, and the telephone number to which the signatory authorizes such advertisements or telemarketing messages to be delivered."

The written agreement must include "a clear and conspicuous disclosure informing the person signing that" they authorize the calls, and that "The person is not required to sign the agreement (directly or indirectly), or agree to enter into such an agreement as a condition of purchasing any property, goods, or services." A signature includes "an electronic or digital form of signature, to the extent that such form of signature is recognized as a valid signature under applicable federal law or state contract law." The rule defines "seller" as "the person or entity on whose behalf a telephone call or message is initiated," so check whose name your form's consent line carries.

The eCFR text we read also says consent can be revoked: "A called party may revoke prior express consent, including prior express written consent, to receive calls or text messages." We could not confirm from a primary source when each revocation provision takes effect, so have counsel confirm before you build stop-handling around the date.

State rules

The federal TCPA does not displace stricter state law. Section 227(f)(1) says nothing in the section "shall preempt any State law that imposes more restrictive intrastate requirements or regulations on" the use of autodialers, artificial or prerecorded messages or "the making of telephone solicitations." Section 10.30(a)(2) also refers to solicitations that violate "Federal or State law or other applicable rule." Your state board, and the rules for any CPA or attorney in your firm, may add limits. We did not research individual states. Ask your state board and counsel.

Pre-flight checklist for an ad or landing page

Run this on each ad, landing page and vendor script before it goes live.

1. Does any line say or imply a "certified" EA, or an IRS employment link? (10.30(a)(1))
2. Is the credential described in the rule's own acceptable wording or close to it? (10.30(a)(1))
3. Is anything false, fraudulent, coercive, misleading or deceptive about an IRS matter, read as a whole including the headline? (10.30(a)(1); FTC Deception Statement)
4. Is every number, result and savings or speed claim backed by support you hold today? (FTC substantiation statement)
5. Does any line promise a settlement amount or use "pennies on the dollar" or "fraction" wording? Cut it.
6. Does a testimonial show what clients generally get, or does it lean on "results not typical"? (255.2(b))
7. Is every person shown an actual client, or is that disclosed? Are payments or free services to the endorser disclosed? (255.2(c), 255.5(a))
8. Does any fee line promise a fee that depends on the result? If yes, cut it and take the engagement to counsel. (10.27(b), (c)(1))
9. If you publish fees, do they say who pays costs, and will you honor them for 30 days after the last publication date? (10.30(b))
10. Do you keep a copy of each ad and its distribution record for at least 36 months? (10.30(c))
11. Does the form carry an unchecked, separate consent line naming the seller, with the "not required" disclosure? (64.1200(f)(9))
12. Is there a stop path honored on the first "stop," and has counsel reviewed state rules? (64.1200(a)(10); 10.30(c))

What to demand from any vendor running ads in your name

Section 10.30(d) puts the knowledge test on you, and the Endorsement Guides name intermediaries as potentially liable. Ask a vendor for every live ad and script in writing before it runs, the support behind each number, the consent text on each form and where its records are kept. The vendor-vetting guide has the full list.

Next step

If you want a second set of eyes on the ads and landing pages feeding your firm, book a strategy call with John on the RevLab homepage calendar.

This guide is general information, not legal advice. Check with counsel and your state board before you rely on it.