Avoid Ethical Violations

PROGRAM CONTENT

This course provides continuing professional education (CPE) for tax practitioners to assist in avoiding sanctions for failure to comply with regulations governing the practice of tax preparers before the IRS. Subjects include disciplinary sanctions imposed on tax practitioners by the Office of Professional Responsibility and cases brought against tax practitioners for failing to file federal tax returns or remit funds for payment of taxes, assisting in the understatement of tax, executing tax fraud, asserting frivolous positions, and aiding and abetting another person to practice before the IRS during a period of suspension.

CPE CREDIT HOURS

2 Credit Hours. One 50-minute period equals one CPE Credit Hour.

LEARNING OBJECTIVES

• Tax Compliance
  • 1-A Recognize the disciplinary sanctions the Office of Professional Responsibility can impose on tax professionals for violating regulations.
  • 1-B Determine sanctions for a practitioner's failure to file federal tax returns.
  • 1-C Recognize sanctions for a practitioner's failure to remit funds for the payment of taxes.
  • 1-D Identify sanctions for a practitioner willfully failing to sign a tax return.
  • 1-E Determine sanctions for a practitioner willfully preparing a tax return without a valid preparer tax identification number (PTIN).
• Practitioner Conduct
  • 2-A Identify sanctions for giving false or misleading information to IRS personnel.
  • 2-B Recognize sanctions for knowingly assisting in an understatement of tax.
  • 2-C Determine sanctions for executing tax fraud schemes.
  • 2-D Identify sanctions for asserting frivolous positions.
  • 2-E Recognize sanctions for knowingly aiding and abetting another person to practice before the IRS during a period of suspension.

RECOMMENDED PARTICIPANTS

Tax professionals who represent taxpayers before the Internal Revenue Service, or individuals who are preparing to become enrolled to represent taxpayers.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

*All CE hours issued by The Tax Book