Content Provider
Harrington2

Ea credits middle
Cpaedge middle080320
Self-Study CPE
TAX VALUATION ETHICS STUDIES
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A REVIEW OF CIRCULAR 230 AND THE AICPA STATEMENTS ON STANDARDS FOR TAX SERVICES
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ENROLLED AGENT ETHICAL STANDARDS: PRACTICES & PROCEDURES
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TAX RETURN PREPARER ETHICAL ISSUES
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REGULATORY ETHICS GUIDEBOOK FOR CPAs: AICPA CODE OF PROFESSIONAL CONDUCT
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2020 ETHICS FOR WASHINGTON CPAS
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ETHICS: TAX PRACTICE STANDARDS
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MANAGING ETHICAL DILEMMAS FOR TEXAS CPAS
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EXPANDING YOUR ACCOUNTING BUSINESS THROUGH PROVIDING ETHICS RELATED SERVICES
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A BASIC ETHICS GUIDEBOOK FOR OREGON CPAs
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Cpece webinars
Tax Valuation Ethics Studies

TAX VALUATION ETHICS STUDIES

NOTE: All jurisdictions accept courses from Registry sponsors to a certain extent. However, some jurisdictions have additional requirements. You can see which jurisdictions have these requirements here: https://www.nasbaregistry.org/cpe-requirements
Cost $40.00
CPE Credits 2.0 hours
CE Credits 2.0 hours
Course Id# - HURS9-E-00564-19-O
Subject Area Ethics (Regulatory) (Ethics)
Course Level Basic
Instructional Method Group Internet Based
Prerequisites None
Advanced Preparation None
Course Description

This two-hour CE ethics course explores valuation ethics and cases. A power-point presentation is backed up by an outline and a complete 10-case file for reference. The presentation is interesting as it implies that IRS finds that valuation practitioner discipline may be less efficient than various practitioner penalty provisions, and the use of taxpayer economic consequences. An implied larger problem is the short sighted appraiser selection criteria that results in (a) minimalist appraisal, by (b) unqualified or low-effort appraisers; much of which may be based upon taxpayer reluctance to ascribe value to a high-quality appraisal.  The case facts teach lessons through the stories of published cases.

Course Objectives:


  • Learn rules that aspirationally teach the foundation to help produce a high-quality appraisal.

  • Review circular 230 ethics rules.

  • Review penalty statutes that punish based upon dollar deficiency loss.

  • Understand IRS Tools for developing foundation, records and dialog at the audit record level of discovery and the consequences for collusion.

  • Overview case having story actions that facilitate remembering "what not to do" and including copies of the cases for more in-depth exploration.

Linkedin

Curt Harrington

Harrington & Harrington
Tax Specialist Attorney & Patent Attorney
curt@patentax.com
(562) 594-9784

Harrington2

Curt Harrington specializes in taxation, high technology patents, and intellectual property taxation. He has prepared and prosecuted patents in electrical, chemical and mechanical technologies and has served as an associate counsel in patent and trade secret litigation. Curt was previously an adjunct professor of law at the Golden Gate University School of Law and the Georgia Institute of Technology. He is a current member of the State Bars of California, Texas, Arizona and Nevada.

Additional Materials
T.C. Summary Opinion 2019-1
TAX VALUATION ETHICS STUDIES
Frequently Asked Questions
  • To receive CPE credit for the event, you must register for the webcast prior to the start of each program.
  • CPE is available to all eligible participants within 24 hours of each webinar.
  • Multiple attendees: In order to receive CPE for multiple attendees, ensure that at least one person signs up for the webinar. At the completion of the webinar a proctor form is provided. Alternatively, you may also login to your account following the webinar and click on the MY ACCOUNT button where you will find a link to the proctor letter.
Handout Materials
Presentation Slides
Nasba

NASBA Approved

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.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

Irs

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) 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.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

Harrington2
Harrington and Harrington is a High Tech Patent & Intellectual Property & Tax firm. They advise clients on intellectual property & taxation matters, prepare high technology patent and trademark applications, as well as provide opinions and legal research.