Under Circular 230, what are the advertising restrictions for e-file providers?

The correct answer is indeed that e-file providers must retain a copy of their broadcast commercials until the end of the year following the broadcast. This requirement is part of the standards set by Circular 230, which regulates the practice of tax professionals to ensure ethical conduct and compliance. The purpose of keeping these copies is to provide a record that can be reviewed or audited to ensure that the advertising adheres to the established guidelines and does not make misleading claims.

While other options mention various advertising channels or suggest limitations, they either do not align with the specific requirements outlined in Circular 230 or misinterpret the allowed practices. Unlimited advertising is clearly not in line with the regulatory framework that aims to maintain professionalism and accountability in the advertising of tax services. Hence, the focus on retaining broadcast commercials serves to protect both the clients and the integrity of the tax preparation profession.