Please join us for a discussion on Treasury Circular 230 and other
ethical issues faced by enrolled agents and other tax preparers. In addition to covering the practice standards
espoused by Treasury Circular 230, there will also be an overview of the
applicable provisions in the Internal Revenue Code (IRC) and common law which
will affect tax preparers. The
discussion will conclude with other ethical issues, such as avoiding conflicts
of interest, proper fee structure and maintaining competency. Also included will be case studies
illustrating dilemmas faced by tax practitioners.
Who should Attend:
Enrolled agents, tax practitioners, and other
tax preparers.
Learning
Objectives:
By
the end of the seminar, the participant will be able to:
- Know
the expectations for tax practitioners in serving clients, including the duty
of confidentiality, competency and proper administration of the tax law. - Understand
the practitioner’s obligations to disclose certain client information when
representing them against the IRS. - Understand
the provisions of Treasury Circular 230, the IRC and common law as it pertains
to tax practitioners. - Know
the IRS requirements before an individual may file returns on behalf of others
as a preparer.
Program
Content:
- Circular 230
- Conflicts of interest
- Loving case
- RTRP
- Other Ethical Issues
- Fees
- Qualifying continuing
education