- NY Credits : 2.0
- TX Credits : 2.0
- CTEC Credits : Ethics - 2.0
- IRS Enrolled Agent Credits : Ethics - 2.0
- IRS Non-Credentialed Return Preparer Credits : Ethics - 2.0
This interactive self-study course is designed to help the tax professional understand the rules and regulations governing the tax profession and the practical application of these rules in the daily operation of their businesses. The course illustrates the compliance requirements of Treasury Department Circular 230 as applies to enrolled agents, CPAs, registered tax return preparers, and attorneys in their practice before the Internal Revenue Service.
Course Expiration Date: November 30, 2020
Identify the subparts of Circular 230 and duties and restrictions relating to practice before the IRS under Subpart B.
Identify sanctions under Subpart C of Circular 230 and what behaviors are subject to sanctions.