Course Description: This is an introductory-level course covering Internal Revenue Service (IRS) Circular 230 (Cir. 230) subparts B – Duties and Restrictions Relating to Practice Before the IRS – and subpart C – Sanctions for Violation of the Regulations in detail. A brief overview of subpart A – Rules Governing Authority to Practice is provided. This course emphasizes the importance of adherence to Internal Revenue Service (IRS) Circular 230 (Cir. 230) for those who practice before the IRS. 

 Course Level: Basic 

 Course Prerequisites: None 

 Delivery Method: Self-study

After completing this course students will: 

• understand what constitutes practice before the IRS; 
• understand the nature of information to be provided to the IRS; 
• understand the practitioner’s due diligence responsibilities as to accuracy; 
• be aware of practice limitations and prohibitions imposed upon certain groups of individuals; 
• understand approved practitioner fee structures; 
• be aware of duties as to client records, conflicts of interest and solicitation; 
• know the four best practices for tax advisors; 
• understand tax return standards and requirements for covered opinions; 
• understand the sanctions the Secretary of the Treasury may apply to an offender; 
• be able to define “incompetence” and “disreputable conduct;” 
• understand the violations that are subject to sanction; and 
• be able to explain who may report such violations.

CPE

1.5

CLE

N/A