The Internal Revenue Service routinely processes more than 240 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the knowledgeable assistance of enrolled agents and other professionals in their preparation.
To help ensure enrolled agents and other professionals understand their ethical responsibilities in representing their clients before the IRS and in preparing tax returns, the IRS has published Treasury Department Circular 230. Circular 230 offers substantial guidance by:
- Setting forth rules relating to the authority to practice before the IRS; and
- Identifying the duties and restrictions relating to such practice.
This course will examine the principal rules, duties and restrictions applicable to enrolled agents in their professional activities.
Course Publication Date:
February 01, 2024
This course is available with
NO ADDITIONAL FEE if you have an active
all access membership or
ethics membership or can be purchased for
$29.00!
| Author: | Paul Winn |
| Course No: | ETH-EA-3154 |
| Recommended CPE: | 2.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Regulatory Ethics
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Learning Objectives
- Define “practice before the Internal Revenue Service”.
- Recognize the general scope of permitted enrolled agent practice responsibilities.
- List the categories of individuals permitted to practice before the IRS.
- Identify the extent of practice privileges.
- Recognize the specific duties and restrictions imposed on an enrolled agent’s practice before the IRS.
- Describe the enrolled agent renewal cycle.
- List the continuing education requirements applicable to enrolled agents.
- Understand the Internal Revenue Service PTIN requirements.
- List the types of conduct considered disreputable.
- Describe the monetary and non-monetary sanctions that may be imposed by the Office of Professional Responsibility on an enrolled agent for engaging in sanctionable acts.
- Identify the defining characteristics of a frivolous submission.
- Recognize the badges of fraud.