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Ethics - Practicing Before the IRS - 2 - 2 CE credits
Introduction
Instructions
Syllabus
Registration - REQUIRED
Chapter One
Authorized tax professionals
Terms and renewal - Enrolled Agent
Term and renewal - Registered Tax Preparer
Continuing Education providers and programs
Continuing Education Waivers
Enrollment or registration card/certificate
Chapter One Quiz
Chapter Two
Practicing before the IRS
Circular 230
Who is subject to Circular 230
Circular 230 sanctions
Chapter Two Quiz
Chapter Three
§ 10.20 Information to provide the Internal Revenue Service upon request
§ 10.21 - Knowledge of client's omission
§ 10.22 & 10.23 - Diligence as to accuracy
§ 10.24 - Receiving or giving assistance for anyone that is disbarred or suspended or a former Internal Revenue Service employee.
§ 10.25 - Practice by former government employees, their partners, and associates
§ 10.26 - Notaries
§10.27 - Fees
§ 10.28 - Return of client’s records
§10.29 - Conflict of interest
§ 10.30 - Solicitation
§ 10.31 - Negotiation of taxpayer checks
§ 10.32 - Practice of law
§ 10.33 - Best practices for tax advisors
§ 10.34 - Standards with respect to tax returns and documents, affidavits, and other papers
§ 10.35 - Competence
§ 10.36 - Procedures to ensure compliance
§ 10.37 - Requirements of written advice.
Chapter Three Quiz
Chapter Four
The consequence of regulations violations
How the Internal Revenue Service receives information concerning practitioner
Chapter Four Quiz
Chapter 5
Records at the Internal Revenue Service
Chapter 5 quiz
Conclusion
MUST READ WRAP UP INSTRUCTIONS
Final Exam
Course Evaluation
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Who is subject to Circular 230
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