Tax Practitioner Ethics

4.6 (73)

Nicholas Preusch, CPA

PBMares, LLP

  • CPA
  • EA

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Before starting this self study program, please go through the instructional document.


  • Background on Circular 23019 mins
  • Separate and Distinct from IRS35 mins
  • violations of circular44 mins
  • Prompt dispositon57 mins
  • Hiring Disbarred/Suspended Practitioners68 mins
  • circular 230 Disclosures79 mins

Course Description

Ethical issues for tax practitioners typically arise from a conflict among the duties owed to the client, to the system, and to yourself. When conflicts arise, it is important to understand what standards will be used to judge your conduct. This program will review Circular 230, and selected tax penalties, and discuss specific situations, both in the context of tax planning and return preparation. Currently, the IRS only requires practitioners who represent taxpayers before the IRS to follow Circular 230 due to the Loving case. Even though tax representation creates a jurisdiction hook, tax representatives can still run afoul for tax preparation issues under Circular 230. The session covers the basics of IRS Office Professional Responsibility, how it functions, and interacts with tax practitioners. We will also cover, jurisdictional issues of who is subject to Circular 230 and the sanction power of OPR. We will also cover what to do in a situation where OPR reaches out to you as a practitioner for possible violations of Circular 230.

Highlights of the webinar : 

  • Circular 230
  • Changes to Circular 230
  • Circular 230 - Jurisdiction
  • Who is OPR?
  • Where Does OPR Get Its Cases?
  • How Far Back Can OPR Look?
  • Circular 230 - Sanctions
  • Deferred Disciplinary Sanctions (DDA)
  • Providing Information to the IRS
  • What Happens if Client Makes Mistake?
  • Prompt Disposition of Matters
  • Failing to Make a Return or Pay Taxes

This Ethics webinar will help tax professionals understand the rules relating to tax practice and preparation. We will cover Circular 230, the rules relating to PTINs and who needs them, and discuss sticky ethical situations and how to handle them.

Learning Objectives

  • Know where to look for ethical tax guidance
  • Determine which parts of Circular 230 apply to your practice
  • Understand how to properly utilize due diligence in tax practice
  • Limit your professional liability with the use of ethical procedures
  • Create a tax quality control document

Who Should Attend?

  • Tax Practitioners
  • Accountant
  • CPA - Small Firm
  • CPA - Mid Size Firm
  • Accounting Firm
  • Tax Firm
  • Young CPA
  • Entrepreneurial CPA
  • Tax Accountant (Industry)
  • Tax Director (Industry)
  • Accounting Practice Owners
  • Accounts Director
  • Entrepreneurial Accountant
  • Tax Managers
  • Accounting Managers
  • Tax Preparer
  • Staff of Accounting Firm