Enrolled Agent (EA) Ethics | IRS Tax CE Ethics Live Course

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Latest Enrolled Agent Ethics Course

Including Circular 230

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Learning Objectives

To explain where to look for ethical tax guidance.
To determine which parts of Circular 230 apply to your practice.
To explore how to properly utilize due diligence in tax practice.
To discuss how to limit your professional liability with the use of ethical procedures.
To create a tax quality control document.

Course Description

Ethical issues for tax practitioners typically arise from a conflict among the duties owed to the client, the system, and yourself. When conflicts arise, it is important to understand what standards will be used to judge your conduct.

The Office of Professional Responsibility (OPR) at the U.S. Internal Revenue Service (IRS) is responsible for all matters related to "tax practitioner" misconduct, discipline, and practice before the IRS. OPR’s vision, mission, strategic goals, and objectives support effective tax administration by ensuring all tax practitioners, tax preparers, and other third parties in the tax system adhere to professional standards and follow the law. To report issues, concerns, or any problems that you may experience contact the OPR at Internal Revenue Service.

Circular 230 is where tax practitioners have their main source of ethics. Often practitioners can inadvertently go astray of these rules. Currently, the IRS only requires practitioners who represent taxpayers before the IRS to follow Circular 230 due to the Loving case. It contains the regulations governing practice before the Internal Revenue Service. Practice before the IRS includes all matters connected with a presentation to the IRS relating to a taxpayer’s rights, privileges, or liabilities under laws or regulations administered by the IRS.

In this IRS-approved practical CPE/CE webinar on Ethics, you will learn the ins and outs of Circular 230 along with real-life examples of practitioners who violated Circular 230.

Major topics included:

Circular 230
Title 26 vs. Title 31
Statutory Language
5 USC 500
Practice of Law 10.32
Who is OPR
Due Diligence
Return of Client Records
Negotiating a Check
Subsection C
Misleading information
Admin Penalties
Mens Rea

Here is the link to your interests: IRS Audit| CPE Ethics Courses

Webinar Qualifies For

2 General Credit of Regulatory Ethics for Accountant/Bookkeeper/Tax Professionals
2 CE Credit of Federal ethics for Enrolled Agents (EA) (Approval No. GEHNZ-E-01895-24-O)
2 CE Credit of Federal ethics for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-E-01895-24-O)
2 CE Credit of Federal ethics for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1507)
2 CE Credit of Federal ethics for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-E-01895-24-O)
2 CE Credit of Federal ethics for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-E-01895-24-O)
2 CE Credit of Federal ethics for Enrolled Retirement Plan Agent (ERPA) (Approval No. GEHNZ-E-01650-23-O)
2 CE Credit of Federal ethics for LTC (Approval No. GEHNZ-E-01895-24-O)

About Instructor

Nicholas Preusch

Certified Public Accountant (CPA), Nicholas Preusch

Nicholas has worked with the Internal Revenue Service as a Revenue Agent and an Attorney with the IRS Office of Professional Responsibility. Nicholas has authored publications for the AICPA’s Journal of Accountancy, AICPA’s Tax Advisor, NATP’s Tax Pro Journal, and CCH’s Journal of Tax Practice and Procedure. He also co-authored a textbook, Tax Preparer Penalties and Circular 230 Enforcement, published by Thomson Reuters. Nicholas has been recognized as the Top 5 Under 35 CPAs in Virginia, and is a member of the AICPA’s Tax Executive Committee. Nicholas is an adjunct professor at the University of Mary Washington. He is a graduate of Carthage College, University of Connecticut (M.S. in Accounting), Case Western Reserve University School of Law (J.D.), and Georgetown University (LLM in Taxation).

Additional Information

Duration

2 Hours

Course Level

Basic

Instructional Method

Group Internet Based

Pre-requisites

None

Advance Preparation

None

FAQ’s

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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 maintenance 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 (Sponsor ID# : 6273) has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

Ratings and Review

4.6

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Holly Jorud, CPA (US)

I have tried several CPE services over the years and usually am disappointed with the service offerings, especially with regard to ethics CPE. I loved this guy's casual style, knowledge, and discussion. This one CPE offered more interesting information that what I am used to with most. I have registered for 2 other classes this month and hope to experience the same. I am impressed!

Michael Boyle, AFSP, EA

This ia a mandatory ethics class I am taking early in the cycle. As such, I am largely picking courses with my favorite instructors. Mr. Preusch didn't disappoint - he made ethics entertaining by stressing virtually all of the main points with relevant examples.

Alwyn Moore, EA

The instructor was versed in IRS audit and communications of its audit and ethics systems. Which made this session very interesting and the platform for increased learning.

Robert Craig, EA

Nicholas Preusch took what is an important, but generally less than exciting, subject and brought it to life with real life stories and examples. Highly recommend.

Fabian Smith, EA

The facilitator was extremely knowledgable about the subject matter. He was also very engaging. It was a dry subject matter but he made it interesting.