myCPE

IRS Practice and Procedure Compliance 1.5 Credits

IRS Practice and Procedure Compliance 1.5 Credits

Practice Before the IRS, Requirements for Practitioners, Sanctionable Acts, and Penalty Rules

  • Rating

    4.7

  • Published on

    February, 2025

  • Subject Area

    Regulatory Ethics

Learning mode

On Demand
  • Access the course at your convenience
  • Take the assessment test
  • Get your certificate
  • Attend the live interactive session
  • Answer the polling questions
  • Get your certificate

Learning Objectives

  • Identify who may practice before the IRS and their limitations.
  • Comply with Circular 230 and due diligence requirements.
  • Recognize actions that lead to penalties and disciplinary measures.
  • Explain the appeals process for IRS practitioner sanctions.
  • Apply ethical and professional standards in tax practice.

Course Overview

What does it take to practice before the IRS while staying compliant with its strict regulations? Tax professionals must follow ethical guidelines, meet rigorous requirements, and avoid sanctionable acts that could result in penalties or even disbarment. Understanding the rules of practice, from the power of attorney filings to due diligence obligations, is essential for enrolled agents, CPAs, attorneys, and other tax practitioners.

This course provides a deep dive into IRS practice and procedure compliance, focusing on practitioner requirements, ethical obligations, and potential penalties for violations. You’ll learn who can represent taxpayers before the IRS, what actions can lead to disciplinary measures, and how to comply with Circular 230 regulations. Whether you're handling audits, appeals, or tax return preparation, this course ensures you stay compliant while effectively representing clients.

Key Topics:

  • Practice Before the IRS
  • Sanctionable Acts Overview
  • Rules and Penalties
  • Practitioner Responsibilities

Stay ahead of IRS regulations and safeguard your professional standing. Join our expert, Jason Dinesen, in this course to gain confidence in handling tax matters before the IRS while ensuring compliance with ethical and procedural standards.

Click here for more IRS-approved CE courses.

On Demand Credits for All Qualifications

License details Credits Status
Regulatory Ethics for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Federal ethics for Enrolled Agents (EA) (Approval No. GEHNZ-E-02398-25-S) 1 CE Approved
Federal ethics for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-E-02398-25-S) 1 CE Approved
Federal ethics for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-01944) 1 CE Approved
Regulatory Ethics for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Eligible
Federal ethics for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-E-02398-25-S) 1 CE Approved
Federal ethics for LTC (Approval No. GEHNZ-E-02398-25-S) 1 CE Approved
Federal ethics for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-E-02398-25-S) 1 CE Approved
Regulatory Ethics for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Eligible
Regulatory Ethics for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Eligible

Additional Information

Credits

1.5

Course Level

Basic

Instructional Method

QAS Self Study

Group Internet Based

Pre-requisites

None

Advance Preparation

None

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.com.

IRS APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering aintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CTEC APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC, in accordance with the standards set forth in Circular 230 section 10.6, grants Continuing Education (CE) credits based on a 50-minute hour. MY-CPE LLC is approved by the California Tax Education Council (CTEC) (Provider Number – 6273) to offer continuing education courses that count towards the annual continuing education requirement for CTEC Registered Tax Preparers. Additional information regarding registration as a tax preparer can be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free at (877) 850-2832, or by visiting www.ctec.org.

Need to meet your Enrolled Agent (EA) Continuing Education (CE) requirements? MYCPE ONE has you covered. Our Online EA CE courses make it easy to earn credits while expanding your expertise in tax regulations and practices. Stay ahead with the latest updates and in-depth insights designed to keep you at the top of your field. With flexible scheduling and a user-friendly platform, MYCPE ONE offers a convenient, interactive learning experience. Start advancing your career today!

About Instructor

Top Tax Speaker | Jason Dinesen

Jason Dinesen , EA

President, Dinesen Tax & Accounting, P.C.

  • 4.6
  • rating
  • rating
  • rating
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Jason Dinesen (LPA, EA) is an entrepreneur, tax expert, and CPE Presenter. Dinesen brings over 15 years of experience helping individuals and businesses with accounting, bookkeeping, tax preparation, and business advisory in various industries. Dinesen is a regular CPE Presenter at MYCPE ONE. He has coached more than 200k+ accounting, taxes, and HR professionals on various topics of accounting, individual taxation, corporate taxation, and professional ethics. Jason has developed a strong following within the professional community for tax-related subjects. Dinesen is known for sharp tax interpretations, and he quickly brings his analysis of the latest tax updates and IRS guidance to the professional community.

On Demand FAQs

What is Self Study (QAS)?

Self Study QAS (Quality Assurance Service) is a NASBA and other regulatory bodies approved program designed for Professionals to complete their Continuing Professional Education credits through self-paced, interactive courses that meet the highest standards of quality and compliance. We are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.

How do I earn CPE credits through self-study?

To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.

Are the self-study courses approved by NASBA and other regulatory bodies?

Yes, all our self-study courses are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the rigorous standards for quality and educational content set by these organizations.

What are the requirements to maintain compliance with self-study courses?

To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

How can I access my course completion certificates?

After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

Reviews and Ratings

out of 5

Excellent (72%)

Very Good (19%)

Average (8%)

Poor

Terrible

SM

Suzanne Mann, EA

5

I would have liked seeing more information on how to look up the material.

ST

Stephanie Tanaka, CIA

3

This is going to be very helpful on the test. Thank you for helpinh me.

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Inclusions

  • Multiple Credits

    Multiple Credits

    Earn continuing education credits with flexibility. Choose from live webinars, on-demand courses, e-books, or podcasts to fit your learning style and schedule.

  • Certifications & Reporting

    Certifications & Reporting

    We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days - fastest in the industry.

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    Our support team is available via live chat, email, and phone from 9 AM to 5 PM ET. We're here to help with any questions or issues, ensuring you have a seamless experience.

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