IRS Practice Series: Circular 230 Considerations and Requirements (Currently Unavailable)

Author: Eva Rosenberg

CPE Credit:  2 hours for CPAs
2 hours Ethics for EAs and OTRPs
2 hours Federal Tax Law for CTEC

Learn everything you need to know about managing conflicts of interest between spouses, business partners, and tax professionals. This course covers power of attorney, IRS interactions, client privacy issues, and guidelines for professional advertising. And how COVID19 has changed security and disclosure requirements.

Publication Date: June 2021

Designed For
Any proactive, current or prospective, Circular 230 practitioner who understands that the IRS is tightening up enforcement of tax practitioner ethics. This is designed for tax practitioners who want to learn to interact with clients professionally, avoid potential conflicts of interest issues between clients or between themselves and clients, to learn more about their rights and responsibilities with respect to powers of attorney and IRS representation.

Topics Covered

  • Overview of Circular 230
  • Interacting with OPR
  • Brief Glossary
  • Practitioners re: POA: Limitations, Special Rules, and No Longer Eligible
  • Addressing the IRS focus on Security and disclosure
  • Conflicts of interest
  • Advertising and Fees

Learning Objectives

  • Identify IRS representation, client conflicts, advertising limitations, and privacy issues
  • Recognize which information should be noted that may help persuade the contact to be more polite and/or pleasant when documenting conversations with the Internal Revenue Service (IRS)
  • Identify who may represent an individual or entity before personnel of the IRS
  • Evaluate whose signatures are non-compulsory even though they might prepare tax returns for taxpayers
  • Describe the consequence of enrolled agents requesting to be placed in an inactive retirement status
  • Recognize what is generally allowable according to Circular 230 with regard to tax return fees
  • Evaluate recommended practice for tax preparers for security purposes
  • Differentiate topics which are not a Subpart of Circular 230
  • Identify the main goals with respect to OPR
  • Describe what information you would not typically get during a conversation with the IRS
  • Identify who may be a power of attorney for a client
  • Recognize who cannot practice before the IRS
  • Describe what an individual who is an officer or employee of the executive, legislative, or judicial branch of the United States Government; an officer or employee of the District of Columbia; a Member of Congress; or a Resident Commissioner can do
  • Identify what an unenrolled preparer may do
  • Identify who cannot me a power of attorney
  • Describe when a taxpayer living outside the United States needs representation
  • Recognize the kind of authority the issuance of a CAP number provides
  • Describe correct statements regarding the CAF number
  • Differentiate which Code section provides for practitioner penalties for improper disclosure of tax return information
  • Recognize what specifically addresses how to safeguard taxpayer data
  • Identify the primary responsibility of the Office of Professional Responsibility


Instructional Method

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites

Advance Preparation

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