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Enrolled Agent Ethical Standards #600326

Course Overview

Credit

Amount

EA / OTRP

ERPA

Course Author: Paul J. Winn CLU ChFC Field of Study (EA/OTRP): Ethics Field of Study (ERPA): Ethics

Course Description

Course publication/revision date: This course was updated on 2/25/2026.

The Internal Revenue Service routinely processes more than 200 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the knowledgeable assistance of enrolled agents and other professionals in their preparation. To help ensure enrolled agents and other professionals understand their ethical responsibilities in representing their clients before the IRS and in preparing tax returns, the IRS has published Treasury Department Circular 230. Circular 230 offers substantial guidance by:

1. Setting forth rules relating to the authority to practice before the IRS; and

2. Identifying the duties and restrictions relating to such practice. This course will examine the principal rules, duties and restrictions applicable to enrolled agents in their professional activities.

For more information on the ethics requirement for Enrolled Agents, Other Tax Return Preparers, and Registered Retirement Plan Agents, go to the Tax Professional page on the IRS Website.

Table of Contents

Chapter 1 – Practice Before the Internal Revenue Service2

Introduction	2
Chapter Learning Objectives	2
Professional Practice	2
Role of the Enrolled Agent	3
Individuals who may Practice	3
Professionals with Unlimited Practice Rights	3
Practice by Certified Public Accountants	3
Practice by Attorneys	4
Practice by Enrolled Agents	4
Individuals with Limited Practice Rights	4
Enrolled Actuaries	4
Enrolled Retirement Plan Agents	5
Registered Tax Return Preparers	6
Representation Based on Taxpayer Relationship	6
Summary	7
Chapter Review	8

Chapter 2 – Enrolled Agent Requirements9

Introduction	9
Chapter Learning Objectives	9
Enrolled Agent Duties and Restrictions	9
Responding to IRS Requests for Information	9
Privileged Records or Information	10
Requested Material not in Enrolled Agent's Possession	10
Material Requested Concerning Alleged Enrolled Agent Violation	11
Interference with an IRS Request for Information	11
Knowledge of Client Omissions	11
Former IRS Employees and Disbarred or Suspended Persons	11
General Rules on Practice by Former Government Employees	12
Solicitation of Business	13
Advertising and Solicitation Requirements	13
Due Diligence Requirements	15
Conflicting Interests	16
Prohibition on Negotiation of Client Refund Checks	17
Written Advice	17
Continuing Education	18
CPE Course Requirements	18
Types of Qualifying Programs	18
Tax Shelters	19
Economic Substance Doctrine	20
Term and Renewal of Enrolled Agent Status	20
Renewal Cycles	20
Prompt Disposition of Matters before the IRS	21
Return of Client Records	21
Nature of Client Records	22
PTIN Requirements	22
Obtaining a New PTIN	22
Renewing a PTIN	23
Enrolled Agent Supervisory Responsibilities	24
Identification of Supervisor	24
Requirement to Supervise	24
Tax Adviser Best Practices	25
Procedures to Ensure Best Practices Used	25
Summary	25
Chapter Review	27

Chapter 3 – Sanctionable Acts & Sanctions28

Introduction	28
Chapter Learning Objectives	28
Disreputable Conduct	28
Sanctions Imposed by the Office of Professional Responsibility	29
Non-Monetary Sanctions	30
Censure	30
Suspension	30
Disbarment	30
Monetary Sanctions	30
Amount of Monetary Penalty	31
Frivolous Submissions	31
Fraudulent Transactions	31
Badges of Fraud	32
Income	32
Expenses or Deductions	33
Books and Records	33
Allocations of Income	34
Conduct of Taxpayer	34
Methods of Concealment	35
Summary	35
Chapter Review	35

Glossary37

Answers to Chapter Review Questions38

Chapter 1	38
Chapter 2	38
Chapter 3	40

Index42

Course Details

Author: Paul J. Winn CLU ChFC

Paul J. Winn CLU ChFC — Financial Writer, Editor & Trainer. Education: B.A., St. John’s University (1961–1964); Law School, University of Virginia (1964–1965); MBA program Binghamton University (1986–1989); CLU (1985); ChFC (1987). Experience: Thirty years in the life insurance and investment industry (1965–1995). Thirty-one years as a financial writer, editor and trainer (1995–2026). Paul held positions at Mutual Life Insurance Company of New York as product developer and compensation officer; at Security Mutual Life Insurance Company as general agent, marketing vice president, and agency vice president; at Principal Financial Group as agency manager; and as president of Maryland Financial Corporation, managing a financial adviser corporation providing tax, investment and financial planning. As a writer and editor, Paul is a published book author whose books include Tax Planning from the Heart, Business Succession Planning, and Dominating Obamacare. He served as writer and editor of a major mutual life insurance company’s agent training university, created more than 200 insurance, securities and tax training courses in online, print and scripted classroom formats, and is the founder and CEO of Winn Publications LLC, a tax and insurance continuing education course licensor.

Publication/Revision Date: 2/26/2026

Course Exam Questions (online): 22 (multiple-choice)

Program Delivery Method: Self-Study

Available Formats of Course Text: PDF or PDF plus printed copy sent in the mail

Course Level, Prerequisites, and Advance Preparation Requirements

License	Course Level	Prerequisites	Advance Preparation Requirements
EA/OTRP	Overview	None	None
ERPA	Overview	None	None

* This program is appropriate for professionals at all organizational levels.

Sponsor ID Numbers

IRS Qualified Sponsor ID: FWWKO

EA/OTRP Course ID: FWKK0-E-00762-26-S

ERPA Course ID: FWKK0-E-00762-26-S

Learning Objectives

As a result of studying the course material, you should be able to meet the objectives listed below:

Recognize the permitted scope of enrolled agent responsibilities in their practice before the Internal Revenue Service;
Identify the best practices for preparing or assisting in the preparation of a submission to the Internal Revenue Service; and
List the duties and restrictions applicable to enrolled agents with respect to –
- Information to be furnished to the IRS,
- Dealing with taxpayer omissions, errors and noncompliance with U.S. revenue laws,
- The requirement for preparer diligence,
- Return of client records,
- The existence of conflicts of interest, and
- Solicitation of business.

Online Book, Online Exam

$30.00

Hardcopy Book, Online Exam

$35.00