Tax Return Preparer Ethical Issues #600223
Course Details, Learning Objectives, Table of Contents
(scroll down to order)
Course publication/revision date: This course was updated on 2/16/2023.
This course satisfies the IRS 2-hour ethics requirement for tax return preparers participating in the Annual Federal Tax Refresher program.
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 for the knowledgeable assistance of attorneys, CPAs, enrolled agents and other qualified tax return preparers. To help ensure such professionals understand their ethical responsibilities in representing their clients before the IRS and in preparing their tax returns, the IRS has published Treasury Department Circular No. 230. Circular 230 offers substantial guidance by:
• Setting forth rules relating to the authority to practice before the IRS;
• Identifying the duties and restrictions relating to practice before the IRS; and
• Prescribing sanctions for violating the regulations.
This course will examine many of those rules, duties and restrictions as well as the sanctions imposed for their violation. In that examination of applicable rules, the course will discuss the requirements imposed on tax return preparers by them and will then present real-world scenarios focusing on specific ethical issues preparers may encounter in their professional activities. The preparer will be asked to analyze the scenario, identify the ethical issue or issues presented and determine an appropriate response.
For more information on the ethics reqirement for Enrolled Agents, Other Tax Return Preparers, and Registered Retirement Plan Agents, go to the Tax Professional page on the IRS Website.
Course, Credit, Sponsor Information
Open link (above): Course Details, Learning Objectives, and Table of Contents.
Author: Paul J. Winn, CLU, ChFC
Subject Area: IRS: (EA, OTRP, ERPA): Ethics.
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