Circular 230 Ethics

PROGRAM CONTENT

This course provides continuing professional education (CPE) to enhance understanding of regulations governing the practice of Enrolled Agents, CPAs, attorneys, and other individuals who prepare tax returns for compensation. Subject matter includes information about requirements to obtain a preparer tax identification number (PTIN), eligibility for enrollment to practice before the IRS, conduct in representation, violations of regulations, and disciplinary proceedings.

CPE CREDIT HOURS

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

LEARNING OBJECTIVES

Tax Preparers and Clients

• 1-A Recognize individuals who can represent taxpayers before the Internal Revenue Service.
• 1-B Identify the requirements to become an Enrolled Agent.
• 1-C Distinguish the conditions required for an individual to represent a taxpayer.
• 1-D Identify the due diligence requirements for a tax practitioner.
• 1-E Recognize the requirements regarding communications with clients, advertising, and contingent fees.

Tax Preparer Conduct

• 2-A Identify conflicts of interest.
• 2-B Identify factors of incompetence or disreputable conduct by a practitioner.
• 2-C Recognize the penalties which may be imposed by the IRS for incompetence or disreputable conduct.
• 2-D Apply the requirements for disclosure and use of taxpayer information.
• 2-E Specify the statements required for consent to release tax information to a third party.

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