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2 CE
Ethics, Penalties, and Professional Responsibility for Tax Practitioners
Curriculum
2 Sections
15 Lessons
20 Weeks
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Ethics, Penalties, and Professional Responsibility for Tax Practitioners
15
1.1
Introduction — Course Overview and Objectives
1.2
Chapter 1 | What Is Ethics — Ethics Framework and Myths
1.3
What Makes a Tax Preparer — IRC §7701 Definitions
1.4
Circular 230 — Overview and Position Standards
1.5
Subpart A: Authority to Practice — OPR, RPO, EA Eligibility, CE Programs
1.6
Subpart B: Duties and Restrictions — Due Diligence, Fees, Conflicts, Solicitation, Competence
1.7
Client Communication Best Practices — Engagement Standards
1.8
Subpart C: Sanctions — Censure, Suspension, Disreputable Conduct
1.9
Subpart D: Disciplinary Proceedings — Complaints, Hearings, ALJ Decisions
1.10
Subpart E: General Provisions — Records and Effective Dates
1.11
Tax Credits and Ethics — EITC, CTC, AOTC, HOH Due Diligence and Form 8867
1.12
Penalties — §6694 and §6695 Preparer Penalties
1.13
Consequences — Client and Preparer Consequences for Violations
1.14
Court Case: Mohamed v. Commissioner — Case study
1.15
Real-World Ethics Scenarios — Four Practical Scenarios
Final Exam
1
2.1
Ethics, Penalties, and Professional Responsibility for Tax Practitioners Exam
30 Minutes
10 Questions
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