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.
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Why Lorman?
Over 33 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
- What Happens When Cases Go Before OPR
- The Procedural Aspects Related to Tax Ethics
Learn Where OPR Gets Its Cases and How They Handle Cases They Receive
- Different Sources That OPR Looks to Get Their Information From to Start Processing Cases
Ethics Requirements Under Circular 230
- The Most Relevant Ethical Tax Ethics Provisions and How They Apply in Real Life Situations
Determine Applicable Sanctions Under Circular 230
- The Consequences of Violating Ethical Rules
Learn the Case Process If Cases Go Before an ALJ
- Discuss What Practitioners Will Face If Going Before an ALJ
2019 Updates on Circular 230 and Tax Ethics in General
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Why Lorman?
Over 33 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 Course
This course was last revised on September 23, 2019.
Call 1-866-352-9540 for further credit information.
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.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 33 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]
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Why Lorman?
Over 33 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.
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