Final answer:
Circular 230 requires the IRS to maintain and make public rosters of individuals eligible to represent taxpayers, including attorneys, CPAs, and enrolled agents, to encourage transparency and accountability following historical scrutiny by Congress.
Step-by-step explanation:
Circular 230 is a publication of the Treasury Department's regulations specifying the rules that people who practice before the IRS must follow. When a question arises regarding what is included on the rosters that Circular 230 requires the IRS to make available to the public, it entails a list of individuals who have been recognized by the IRS as eligible to represent taxpayers before the agency. These rosters typically include attorneys, certified public accountants, enrolled agents, and other individuals who have demonstrated their qualifications to practice before the IRS.
The requirement to make such rosters public sprang from concerns over the IRS's operations, particularly after the 2013 controversy where the IRS was investigated by the House Committee on Oversight and Government Reform for allegedly targeting certain groups applying for tax-exempt status. The publication of these rosters ensures transparency and accountability in IRS operations and helps maintain the integrity of tax administration.