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Are you a California CNA?
The Internal Revenue Service routinely processes more than 200 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek for the knowledgeable assistance of attorneys, CPAs, enrolled agents and other qualified tax return preparers. To help ensure such professionals understand their ethical responsibilities in representing their clients before the IRS and in preparing their tax returns, the IRS has published Treasury Department Circular No. 230. Circular 230 offers substantial guidance by: Setting forth rules relating to the authority to practice before the IRS; Identifying the duties and restrictions relating to practice before the IRS; and Prescribing sanctions for violating the regulations. This course will examine many of those rules, duties and restrictions as well as the sanctions imposed for their violation. In that examination of applicable rules, the course will discuss the requirements imposed on tax return preparers by them and will then present real-world scenarios focusing on specific ethical issues preparers may encounter in their professional activities. The preparer will be asked to analyze the scenario, identify the ethical issue or issues presented and determine an appropriate response.
Course Publication Date: April 07, 2026
This course is available with NO ADDITIONAL FEE if you have an active all access membership or ethics membership!
| Author: | Paul Winn |
| Course No: | ETH-TAXRET-620171 |
| Recommended CPE: | 2.00 |
| Delivery Method: | QAS Self Study |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Regulatory Ethics
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Learning Objectives
Recognize the scope of permitted tax return preparer responsibilities; Identify the best practices for tax advisers in preparing or assisting in the preparation of a submission to the Internal Revenue Service with respect to: - Client communication,
- Establishing relevant facts,
- Providing client advice, and
- Practice before the IRS;
Recognize the standards related to tax return and document preparation; and Identify the applicable standards for advising clients concerning potential penalties. Information to be furnished to the IRS, The practice of law, Dealing with taxpayer omissions, errors and noncompliance with U.S. revenue laws, The requirement for preparer diligence as to accuracy, Return of client records, The existence of conflicts of interest, and Solicitation of business. Define the terms “censure,” “ suspension” and “disbarment” as they apply to tax return preparers; Identify the various sanctions that may be imposed for a preparer’s failure to comply with applicable conduct rules; Recognize how appropriate monetary sanctions are determined; and List the types of conduct considered incompetent and disreputable.
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