Circular 230 Overview

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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.
Educational Objectives
• Understand the scope of activities covered by Cir. 230
• Be able to identify when document preparation, specifically the preparation of returns, constitutes practice before the IRS
• Be able to identify the types of advice that are governed by the Cir. 230 standards of practice
• Be able to distinguish the categories of professionals based on the permissible scope of their practice before the IRS
• Be able to distinguish between “practitioners” and “nonpractitioners” in determining eligibility to practice before the IRS
• Understand the concept of “limited practice;” be able to identify the various types of practitioners
• Understand the qualifications and requirements applicable to each type of practitioner
• Be able to distinguish between an allegation letter and a pre-allegation letter and the consequences of each
• Understand the procedures used by OPR when allegations of Cir. 230 transgressions are made
• Describe the appeal rights applicable to Cir. 230 disciplinary proceedings