Ethics for Tax Professionals: Circular 230 Guidance (Currently Unavailable)

Author: Sheila Shanker

Einstein was not wrong- taxes are hard to understand and to conform to. Besides that, the IRS has standards and rules to follow as reflected in Circular No. 230. This Circular guides tax practitioners, such as CPAs and Enrolled Agents, on the standards to practice before the IRS. Circular No. 230 lists specific rules of appropriate behavior, basically making it the ethics guide to the tax practitioner.
This course concentrates on basics of Circular No.230 Subpart B from Section 10.20 to section 10.34.

Designed For
Enrolled agents and other tax professionals.

Topics Covered

• Section 10.20
• KNOWLEDGE OF CLIENT'S OMISSION- Section 10.21
• DILIGENCE AS TO ACCURACY- Section 10.22
• PROMPT DISPOSITION OF PENDING MATTERS- Section 10.23
• ASSISTANCE — Section 10.24
• FORMER GOVERNMENT EMPLOYEES — Section 10.25
• NOTARIES- Section 10.26
• FEES- Section 10.27
• RETURN OF CLIENT'S RECORDS — Section 10.28
• CONFLICT OF INTEREST — Section 10.29
• SOLICITATION —Section 10.30
• NEGOTIATION OF TAXPAYER CHECKS- Section 10.31
• PRACTICE OF LAW- Section 10.32
• BEST PRACTICES- Section 10.33
• STANDARDS FOR TAX RETURNS AND DOCS- Section 10.34

Learning Objectives

• Explain Circular 230 in general terms
• Explain the basics of Circular 230 Subpart B up to Subsection 10.34

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (2 hours)

Program Prerequisites
None

Advance Preparation
None