Course Details
COURSE
Circular 230 – Ethics and Professional Responsibilities for Tax Return Preparers
Protect your professional practice and your license by mastering the Treasury Department’s Circular 230 regulations. This essential ethics course goes beyond theory.
$57.00
- Time: 2 Hrs
- Level: Basic
- Certificate: Upon passing the test
INFORMATIVE CONTENT
Course Classification:
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Category: Federal Tax Related Ethics.
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Credits: 2 IRS Continuing Education (CE) Hours.
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Delivery Method: Self-Study.
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Provider: EZ Tax To Go, LLC (Provider Number GFLRH).
Summary Description:
Protect your professional practice and your license by mastering the Treasury Department’s Circular 230 regulations. This essential ethics course goes beyond theory; it provides a practical approach to navigating the daily dilemmas tax preparers encounter before, during, and after return preparation. Learn to balance client advocacy with professional responsibility, and discover how to implement robust firm systems that reduce your disciplinary risk.
What will you learn in this course?
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Ethical Decision-Making Process: Apply a structured 5-step method to handle client pressure, incomplete facts, and unsupported tax positions.
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Continuous Due Diligence: Understand due diligence as an ongoing process of intake, targeted inquiry, and review, rather than just a final check before hitting “send”.
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Managing Red Flags: Differentiate between permissible good-faith reliance and unreasonable blind reliance, learning exactly what questions to ask when faced with round-number expenses, new dependents, or missing W-2/1099 forms.
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Client Errors and Omissions: Know exactly how to act and document when you discover an error on a prior year’s return or an act of client noncompliance, in accordance with Section 10.21.
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Data Protection and Confidentiality: Understand your obligations under IRC Sections 7216 and 6713 to securely receive, safeguard, transmit, and return client records.
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Conflicts of Interest and Written Advice: Identify conflicts, obtain proper informed consent, and learn how to draft tax advice and communications that protect you under Section 10.37.
Enroll today to ensure your practice remains fully compliant with IRS regulations and to build a solid ethical foundation that safeguards your professional future!
