To ensure that tax professionals understand their ethical responsibilities in representing clients before the IRS and in preparing their tax returns, the IRS has published Treasury Department Circular No. 230. This circular governs who may be a practitioner as well as the duties and restrictions imposed upon them, sanctions and disciplinary actions. This course reviews the requirements imposed by Circular 230 in detail and includes other explanatory information published by the Internal Revenue Service. Case studies are used to reinforce the material. Table of Contents
Delivery Method: Online QAS Self Study.
Advanced Preparation: None