Responsibility of Practice and Circular 230 (Completed)

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Circular 230 sets forth the ethical and professional standards governing practice before the Internal Revenue Service. These rules apply broadly to tax practitioners and firms and extend well beyond intentional misconduct. Routine actions—such as advising on return positions, managing client conflicts, or supervising firm procedures—can expose practitioners to significant sanctions if Circular 230 requirements are not properly followed.

This online ethics course provides a practical, real‑world examination of practitioner responsibilities under Circular 230. Led by former IRS Chief Counsel attorney Robert Misey, the program explains what constitutes practice before the IRS, the types of conduct that may result in sanctions, and the standards governing advice, tax return positions, and written communications. Participants will also explore conflicts of interest and firm‑level best practices designed to promote compliance and reduce professional risk.

Designed for tax professionals seeking to protect their licenses and reputations, this course delivers actionable guidance that helps practitioners apply ethical standards confidently while navigating the increasingly complex regulatory environment of tax practice.

Who Should Attend
This course is designed for tax professionals who must comply with Circular 230 ethical standards as part of their daily practice.

Topics Covered

• Definition of practice before the IRS
• Sanctionable conduct under Circular 230
• Standards for tax return preparation and IRS submissions
• Reasonableness standards for written and oral advice
• Conflicts of interest and disclosure requirements
• Firm policies and best practices for ethical compliance

Learning Objectives

• Define what activities constitute practice before the IRS under Circular 230
• Identify conduct that may result in sanctions, censure, or suspension under Circular 230
• Apply the ethical standards governing tax return positions and advice provided to clients
• Recognize circumstances that create conflicts of interest and determine appropriate responses
• Develop firm‑level best practices to promote ethical compliance and risk management

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Regulatory Ethics (2 hours)

Program Prerequisites
None

Advance Preparation
None