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
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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
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What is the impact of the Emergency Economic Stabilization Act of 2008?
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Who is a tax return preparer?
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What is the difference between more-likely-than-not, substantial authority, realistic possibility, reasonable basis and a non-frivolous position?
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What Internal Revenue Code penalty provisions associated with positions taken on an income tax return apply to taxpayers?
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What Internal Revenue Code penalty provisions associated with positions taken on an income tax return apply to tax return preparers?
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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)
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Identify who is a tax-return preparer and distinguish between a signing preparer and a non-signing return preparer
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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
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Quantify the tax-return-preparer penalty for an unreasonable tax position
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Comply with the adequate disclosure of tax positions when required
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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)
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