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Ethics & Circular 230

Duration: 100 minutes
Course Level: Basic
Prerequisite: None
Advanced Preparation: None
Delivery Method: Self-Study 
 
CPE Credits Designation Field of Study
IRS * 2 EA Ethics
NASBA 0 CPA N/A
CTEC 2 CRTP Ethics
CFP Board 0 CFP® N/A

* NATP will report CPE credits to the IRS for all PTIN holders. CPE is currently not mandatory for RTRPs or RTRP candidates and any option to register or participate in this program is strictly voluntary.

Fees: $49 for Members and $60 for Nonmembers
 
Summary
This on-demand webinar provides a review of the rules that tax return preparers must follow, including ethical issues they may encounter. Distinguish between a registered tax return preparer’s (RTRP’s) limited right to practice vs. other Circular 230 practitioners. We will examine the various penalties that can be assessed on a tax return preparer and how to avoid them.

Objectives
Upon completion of this on-demand webinar, you will be able to:

  • Examine provisions of the Fiscal Year 2012 IRS Return Preparer.
  • Explain a tax professional’s responsibility to provide records in an IRS compliance check
  • Apply ethics as it relates to a tax practice and practice before the IRS under Circular 230
  • Distinguish between limited practice and the full right to practice
  • Identify the various penalties that can be assessed on a tax return preparer and how to avoid them
  • Explain the due diligence requirements for earned income tax credit (EIC)

Presenter: Steven (Steve) O'Rourke, EA

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PO Box 8002, Appleton, WI 54912-8002 Phone: 800.558.3402 Fax: 800.747.0001

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