Professional Responsibility Obligations When Practicing before the IRS: OPR and Circular 230

  • Accountant
  • AFSP
  • CRTP
  • CPA (US)
  • EA
  • ORTP
  • MRTP
  • CFIRS
  • CWS
  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description

Course Description

Treasury Department Circular 230, Regulations Governing Practice before the Internal Revenue Service, establishes the following principles: what practicing before the IRS means; who may practice before the IRS; a tax professional’s duties and obligations; sanctions for violations; and procedures for administrative proceedings for discipline.

The IRS has an Office of Professional Responsibility (OPR), and it is the governing body that interprets and applies Circular 230 rules and regulations. The OPR ensures that tax professionals follow tax practice standards, including implementing disciplinary proceedings and sanctions.

Practice before the IRS comprehends all matters connected with a presentation to the IRS, or any of its officers or employees, relating to a taxpayer’s rights, privileges, or liabilities under laws or regulations administered by the IRS. Such presentations include, but are not limited to:

  • Corresponding and communicating with the IRS.
  • Representing a taxpayer at conferences, hearings, or meetings with the IRS.
  • Preparing and filing documents with the IRS on behalf of a taxpayer.
  • Rendering written advice concerning any entity, transaction, plan or arrangement, or other plan or arrangement having a potential for tax avoidance or evasion.

In this CE/CPE course, speaker Nicholas Preusch will look at common Circular 230 violations and how they apply to practitioners.

Following are the major topics covered in this CPE webinar:

  • Identify your role as a practitioner and your obligations to your clients.
  • Recognize common violations of Circular 230, including personal tax compliance, and how to avoid them.
  • Learn best practices to ensure due diligence, return standards, and data security.

This CE Ethics will look at the IRS Office of Professional Responsibility and Circular 230. We will explore how the IRS enforces Circular 230, along with relevant code provisions that affect the tax practitioner's ability to represent clients before the IRS. 

Learning Objectives

  • To know where to look for ethical tax guidance.
  • To determine which parts of Circular 230 apply to your practice.
  • To discuss how to properly utilize due diligence in tax practice.
  • To limit your professional liability with the use of ethical procedures.

Recommended For

  • This IRS-approved CE course is recommended for CPA, EA, AFSP, CRTP, MRTP, ORTP, CFIRS, CWS, and Other Tax Professionals interested in knowing the specifics of professional responsibility obligations when practicing before the IRS.

Who Should Attend?

  • Bookkeepers & Accountants & Tax Preparers
  • California Registered Tax Professional
  • Certified Public Accountant (CPA)
  • CPA - Large Firm
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Enrolled Agent
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Tax Professionals
  • Young CPA

Course Qualification

Webinar Qualifies For

  • 1 General Credit for Accountant/Bookeeper
  • 1 CE Credit of Federal ethics for Annual Filing Season Program (AFSP)
  • 1 CE Credit of Federal ethics for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-0985)
  • 1 CPE Credit of Ethics (Regulatory) for Certified Public Accountants (CPA-US)
  • 1 CE Credit of Federal ethics for Enrolled Agents (EA) (Approval No. GEHNZ-E-01179-22-0))
  • 1 CE Credit of Federal ethics for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-E-01179-22-0)
  • 1 CE Credit of Federal ethics for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-E-01179-22-0)
  • 1 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
  • 1 CE Credit for Certified Wealth Strategist (CWS)

Additional details

  • Course Level :
    Basic
  • Credits :
    1
  • Instructional Method :
    Group Internet Based
  • Pre-requisites :
    None
  • Advance Preparation :
    None

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.

NASBA APPROVED

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

MY-CPE LLC (Sponsor Id#: 143597) 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.org.

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.

Presenter

About Presenter

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).

Faq

FAQs content

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  • Continuing Education Credit Certificate is available to all eligible participants within 24 hours of each webinar.
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  • This event may be a recorded rebroadcast of a live event done in past and the instructor will be available to answer your questions during/after the webinar.
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  • Our courses meet the global Continuing Professional Development (CPD-IES7) Standard for Chartered Accountants with International Education Standard 7 (IES 7) set by The International Federation of Accountants (IFAC), the International Accounting Education Standards Board (IAESB) and the Association of Chartered Certified Accountants (ACCA). Based on our accreditation by existing IFAC members and affiliates, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • You can manage your continuing education certificates and credits through your certificate dashboard which is available when you are logged in to your account (LOGIN)
  • As an accredited provider of Continuing Professional Education in the United States, myCPE online learning platform, courses, and webinars meet the requirements set forth by the Institute of Management Accountants (IMA), an IFAC Member Organization, as well as the National State Boards of Accountancy (NASBA) and the Institute of Internal Auditors (IIA), both IFAC Affiliates. As well as it has been approved by NASBA, Internal Revenue Service (IRS), Certified Financial Planner Board (CFP Board), California Tax Education Council (CTEC), Society of Human Resource Professional (SHRM), Human Resource Certification Institute (HRCI) and many more.Therefore, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable continuing education requirement as CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • myCPE Courses are taken by : CPA | CMA | CFE | CIA | CPA(Yellow Book)| CFP | CFA | CPA (Govt.) | EA | CRTP | MRTP | ORTP | ABV | CITP | CVA | PFS | CFF and others.

Ratings and Review

4.7

7 Ratings

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SH

Samuel Hodges, CPA (US), EA

Jun 29th, 2022

Great job - can't wait to hear about the new Cir 230 changes being made. Or not.

Professional Responsibility Obligations When Practicing before the IRS: OPR and Circular 230

PREMIUM

1 Credit

Subject Area

Ethics (Regulatory)

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