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Course Level :Basic
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Credits :1
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Instructional Method :Group Internet Based
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Pre-requisites :None
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Advance Preparation :None
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:
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:
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.
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.
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.
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.
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).
7 Ratings
SH
Jun 29th, 2022
Great job - can't wait to hear about the new Cir 230 changes being made. Or not.
1 Credit
Subject Area
Aug 12, 2022 | 11:00 AM EDT
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