Course Description: This is an introductory-level course designed to help you develop a firm understanding of what constitutes practice before the IRS, acquaint you with the eligibility requirements for engaging in such practice, and provide you with insight regarding the disciplinary procedures applicable to practitioners. The course does not address the specific standards of conduct governing practice before the IRS. Those issues are covered in a separate course entitled Circular 230 – Duties and Sanctions.
Course Level: Basic
Course Prerequisites: None
Delivery Method: Self-study
After completing this course you will: