eLearning

Circular 230 Duties and Sanctions

Price: $224 eLearning

FULFILL ALL YOUR CONTINUING EDUCATION CREDITS FOR $399

Sign up today for an entire year of unlimited access to relevant, timely professional learning courses, including webinars, eLearning courses and OnDemand offerings, and keep your professional credits up to date. All for just $399.

Learn more about the subscription!

SUBSCRIBE NOW

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.

Educational Objectives
• Identify the nature of information to be provided to the IRS
• Determine the practitioner's due diligence responsibilities as to accuracy
• Apply rules regarding duties as to client records, conflicts of interest, and solicitation
• Implement tax return standards
• Determine the sanctions the Secretary of the Treasury may apply to an offender
• Identify the violations that are subject to sanction

SPEAKERS

ROBERT HERMAN, BLOOMBERG BNA

Robert Herman is Managing Editor of the Estates, Gifts and Trusts, and the IRS Procedure groups.

Robert is responsible for the EGT Series Portfolios dealing with the estate tax, gifts, trusts, charitable contributions, the estate aspects of business planning, and post-mortem planning. Robert also is responsible for portfolios that address exempt organizations, including private foundations. Further, Robert is responsible for the IRS Procedure Series Portfolios dealing with IRS procedures concerning rulings, closing agreements, examinations and appeals. The portfolios also address tax court ligation, practice before the IRS, civil tax penalties, and innocent spouse relief.

Robert received his B.S. from Liberty University, and his J.D. from Willamette College of Law.