We all try to the right thing but many of us have busy practices and those pressures may cause us to inadvertently face an ethical problem. Circular 230 it imposes duties and responsibilities upon practitioners who represent taxpayers before the IRS. Anyone who practices before the IRS must comply with these requirements.
This class is designed to help you avoid violating your ethical duties and topics include the following:
• Standards and penalties for tax preparers.
• Circular 230 duties.
• Potential conflicts of interest.
• Correction of taxpayer mistakes.
• What taxpayer confidences may you disclose to the IRS?
• Correcting errors.
• Practice promotion rules.
Self-Study Course Instructions:
FOR DOCUMENT-BASED COURSES
Download the course document(s) (below) and follow prompts contained in the document.
FOR RECORDED COURSES WITH VIDEO
Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.
Identify the requirements of Circular 230
Recognize your duties to the taxpayer and the tax system
Identify the traps for unwary practitioners
Saul, Ewing, Arnstein & Lehr LLP
Robert E. McKenzie is a partner of Saul Ewing Arnstein & Lehr LLP of Chicago, Illinois, concentrating his practice in representation before the Internal Revenue Service and state agencies. He has lectured extensively on the subject of taxation. He has presented courses before thousands of CPA’s, attorneys, and enrolled agents nationwide. He has made numerous media appearances, including Dateline NBC and The ABC Nightly News. He dedicates a significant portion of his time to representation before the IRS. In 2017 Mr. McKenzie received the American Bar Association Civil and Criminal Tax Penalties Committee’s Jules Ritholz Award. The award recognizes McKenzie’s dedication and achievement in the field of tax controversy. From 2009 to 2011, Mr. McKenzie was a member of the IRS Advisory Council, which advises IRS management. He has been selected as a Fellow of the American College of Tax Counsel and served as its President from 2017 to 2018. He was vice-chair of the ABA Tax Section (2003-2005). Mr. McKenzie is past chairman of the Employment Tax Committee, past co-chair of the Task Force for Bankruptcy Legislation of the ABA Section on Taxation, and past chairman of the Chicago Bar Association Federal Tax Committee. He was Dean of the National Tax Practice Institute (1998-2002). Additional information can be found on Mr. McKenzie’s website, mckenzielaw.com, where he also keeps an active tax blog.
Mr. McKenzie received his J.D. with High Honors from the Illinois Institute of Technology, Chicago Kent College of Law.
CPAacademy.org (Sponsor Id#: 111889) 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.
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Saul Ewing Arnstein & Lehr LLP is a full-service law firm that offers clients the national reach and sophisticated experience of a large firm and the local connections and value of a boutique firm.
This combination of reach and local autonomy supports our clients with the clout of a mega-firm and the service hallmarks of a boutique. With one firm, our clients get a macro view of the law with a micro focus on their unique legal needs. With 15 offices in Delaware, the District of Columbia, Florida, Illinois, Maryland, Massachusetts, New Jersey, New York and Pennsylvania, Saul Ewing Arnstein & Lehr serves businesses throughout the United States and internationally. We represent recognizable names in corporate America, exciting start-ups and an array of closely held and privately held companies, as well as nonprofits, governmental and educational entities.