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24SX-0132: Treasury Circular 230 for EAs and Other Tax Preparers (Self-Study)

Valid for one year from purchase date
Self-study - On-Demand
2 CPE (2 technical)

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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Please join us for a discussion on Treasury Circular 230 and other ethical issues faced by enrolled agents and other tax preparers. In addition to covering the practice standards espoused by Treasury Circular 230, there will also be an overview of the applicable provisions in the Internal Revenue Code (IRC) and common law which will affect tax preparers. The discussion will conclude with other ethical issues, such as avoiding conflicts of interest, proper fee structure and maintaining competency. Also included will be case studies illustrating dilemmas faced by tax practitioners.

Major subjects

  • Circular 230
  • Conflicts of interest
  • Loving case
  • RTRP

Learning objective(s)

  • Know the expectations for tax practitioners in serving clients, including the duty of confidentiality, competency and proper administration of the tax law.
  • Understand the practitioner's obligations to disclose certain client information when representing them against the IRS.
  • Understand the provisions of Treasury Circular 230, the IRC and common law as it pertains to tax practitioners.
  • Know the IRS requirements before an individual may file returns on behalf of others as a preparer

Who should take this program?

Enrolled agents, tax practitioners, and other tax preparers.

Fees

Our records indicate you are a nonmember. If you register, you will be charged $58.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $58.00
checkmark Standard Nonmember Fee $58.00

More program information

Area
of study
Taxation
Field(s)
of study
Taxes - Technical (2.0)
Level Basic
Format Self-study - On-Demand
Sponsor CPA Crossings, LLC
NASBA ID#: 108744
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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