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20SS-0134: Surgent's Ethics of Tax Return Preparation (Self-Study)

Valid for one year from purchase date
Self-study - Downloadable PDF
2 CPE (2 technical)  |  2 Ethics  |  2 IRS CE

If the organization paying for the purchase is exempt from sales tax, call us at 952-831-2707 to complete your purchase.

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This two-hour course covers sanctions and limitations on both clients and practitioners arising out of the preparation of an income tax return.

Major subjects

  • What is the impact of the Emergency Economic Stabilization Act of 2008?
  • Who is a tax return preparer?
  • What is the difference between more-likely-than-not, substantial authority, realistic possibility, reasonable basis and a non-frivolous position?
  • What Internal Revenue Code penalty provisions associated with positions taken on an income tax return apply to taxpayers?
  • What Internal Revenue Code penalty provisions associated with positions taken on an income tax return apply to tax return preparers?
  • What ethical considerations come into play under Circular 230 in connection with the conduct of a tax practitioner in connection with positions taken on an income tax return?

Learning objective(s)

  • Identify who is a tax-return preparer and distinguish between a signing preparer and a non-signing return preparer
  • Describe the accuracy penalty applicable to taxpayers and the substantial-authority standard generally applicable, as well as the more-likely-than-not standard applicable to tax shelters
  • Quantify the tax-return-preparer penalty for an unreasonable tax position
  • Comply with the adequate disclosure of tax positions when required
  • State the sanctions the Service can apply for unethical conduct of a practitioner in connection with tax-return preparation

Who should take this program?

CPAs desiring to satisfy the general professional ethics requirement in all states except those that require a state-specific ethics course (AK, AZ, DE, FL, ID, LA, MS, NJ, NY, OH, SC, TN, TX, UT, VA, WA, WY)

Fees

Our records indicate you are a nonmember. If you register, you will be charged $39.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $39.00
checkmark Standard Nonmember Fee $39.00

More program information

Area
of study
Ethics
Field(s)
of study
Regulatory Ethics - Technical (2.0)
Level Intermediate
Format Self-study - Downloadable PDF
Sponsor Surgent
NASBA ID#: 103212
Prerequisites Prereq. None
Advance
prep
None

If the organization paying for the purchase is exempt from sales tax, call us at 952-831-2707 to complete your purchase.

Add to cart

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