Understand your obligations imposed by updated Treasury Circular 230 and the impact of court decisions and possible legislative actions.
IRS Circular 230 Compliance Update will cover real life examples of tax ethics and how they can affect practitioners. Most violations of Circular 230 are incidental but still can affect the practitioner’s right to practice before the IRS. In this topic, we will discuss the most common ethical provisions that practitioners go astray on. We will also look at the new developments in the tax ethics realm.
Learning Objectives
- You will be able to recognize how OPR is structured.
- You will be able to identify where OPR gets its cases and how they handle the cases received.
- You will be able to discuss ethics requirements under Circular 230.
- You will be able to review case process if cases go before an ALJ.
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Why Lorman?
Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
| Determine How OPR Is Structured | |
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| Learn Where OPR Gets Its Cases and How They Handle Cases They Receive | |
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| Ethics Requirements Under Circular 230 | |
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| Determine Applicable Sanctions Under Circular 230 | |
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| Learn the Case Process If Cases Go Before an ALJ | |
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| 2019 Updates on Circular 230 and Tax Ethics in General | |
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Why Lorman?
Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Webinar
This course was last revised on April 26, 2018.
Call 1-866-352-9540 for further credit information.
- CFP 2.0
- The Certified Financial Planner Board of Standards, Inc. has granted 2.0 hours of continuing education credit. Level of Knowledge: Intermediate.
Enrolled Agents 2.0
- This program qualifies for 2.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
Live Webinar Registration
- AIPB 2.0
- This program is acceptable for 2.0 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
- CFP 2.0
- The Certified Financial Planner Board of Standards, Inc. has granted 2.0 hours of continuing education credit. Level of Knowledge: Intermediate.
- AL CLE 1.7
- This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.7 hours credit.
- AR CLE 1.5
- This course has been approved for 1.5 hours of CLE by the Arkansas CLE Board.
- Arizona CLE 1.5
- The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
- CA MCLE 1.5
- Lorman Business Center, Inc. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
- CT CLE 1.5
- Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
- HI CLE 1.5
- This program was approved by the Hawaii State Board of Continuing Legal Education for 1.5 CLE credit hours.
- IL CLE 1.5
- This course was approved for a total of 1.5 hours of MCLE Credit by the Illinois MCLE Board.
- ME CLE 1.5
- This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course shall receive 1.5 hours of CLE credit under M. Bar R. 12.
- MS CLE 1.7
- This program has been approved by the Mississippi Commission on Continuing Legal Education for a maximum of 1.7 credit hours.
- MT CLE 1.75
- This program has been approved by the Montana Commission of Continuing Legal Education for a total of 1.75 CLE credits.
- NH MCLE 1.7
- NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 100 Minutes.
- NJ CLE 2.0
- This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 2.0 hours of total CLE credit.
- NV CLE 1.5
- This program has been approved by the Nevada Board of Continuing Legal Education for 1.5 CLE hours.
- PA CLE 1.5
- This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hours of substantive law, practice and procedure CLE credit.
- RI CLE 2.0
- This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 2.0 hours of CLE credit.
- TN CLE 1.67
- This program has been approved as a distance learning format by the Tennessee Commission on Continuing Legal Education for a maximum of 1.67 hours of credit.
- VT CLE 1.5
- This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hours of CLE credit.
- WA CLE 1.75
- This program has been approved by the Washington State Board of Continuing Legal Education for 1.75 hours of Law & Legal Procedure credit.
- WI CLE 2.0
- This program has been approved by the Board of Bar Examiners for 2.0 hours for use toward the Wisconsin Mandatory CLE requirement.
- WV MCLE 2.0
- This program has been approved by the West Virginia State Bar MCLE Commission for 2.0 MCLE hours.
- Enrolled Agents 2.0 including Ethics 2
- This program qualifies for 2.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).This course also qualifies for 2.0 of ethics.
CPE 2.0 including Regulatory Ethics 2
- Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.0 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Regulatory Ethics for 2.0 hours. Prerequisite: basic knowledge of general accounting. Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
- Lorman Business Center, Inc. is a registered provider for CPA CPE through the State Education Department of New York, Sponsor number: 000640. The following course will carry the subject area of Specialized Knowledge and Applications for 2.0 hours.
Audio & Reference Manual
- Arizona CLE 1.5
- CA MCLE 1.5
- CT CLE 1.5
- GA CLE 1.7
- HI CLE 1.5
- IL CLE 1.5
- ME CLE 1.5
- MT CLE 1.75
- NJ CLE 2.0
- NV CLE 1.5
- VT CLE 1.5
- WA CLE 1.75
- WV MCLE 2.0
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
Who should attend?
This live webinar is designed for accountants, CPAs, tax professionals, CFOs, controllers, presidents, vice presidents, estate and financial planners, bookkeepers, tax preparers, enrolled agents and attorneys.
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Why Lorman?
Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Nicholas Preusch
PBMares, LLP
- Tax manager for PBMares, LLP
- Practice emphasis in not-for-profits, international tax, and tax ethics
- Conducts regular seminars and workshops on numerous complex tax issues across the United States
- Published in the AICPA's Journal of Accountancy, The Tax Adviser, CCH's Journal of Tax Practice and Procedure, and a co-written textbook on Circular 230 and Preparer Penalties published by Thomson Reuters
- Member of the AICPA and Virginia Society of CPAs
- LL.M. degree in taxation, Georgetown University; J.D. degree, Case Western Reserve University; M.S. degree in accounting, University of Connecticut; B.A. degree in accounting and business, Carthage College
- Can be contacted at 540-940-2666 or [email protected]
More Program Information
Why Lorman?
Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
All of your training, right here at Lorman.
Pay once and get a full year of unlimited training in any format, any time!
- Live Webinars
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- Course Manuals
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- Sponsored Live Webinars
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- State Specific Credit Tracker
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