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Ethical Considerations In Your Tax Practice (EXT4)

  • Format Self-Study Textbook
  • Credits 4
  • Level Basic
  • Field of Study Ethics (Regulatory) (4)



This four-hour course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service. It also covers sanctions and limitations on both clients and practitioners arising out of the preparation of an income tax return.

Major Topics:

  • Who is a tax practitioner
  • What responsibilities does the Office of Professional Responsibility regulate
  • What limitations does the IRS place on fee arrangements
  • What duties does the practitioner have with respect to client records
  • What is a covered tax opinion
  • Under what circumstances does a legend protect a practitioner from a covered opinion
  • What limitations apply with respect to a written tax opinion
  • What sanctions may be applied for violations of Service imposed standards of conduct
  • What is the impact of the Emergency Economic Stabilization Act of 2008
  • Who is a tax return preparer
  • Who must be registered as a tax return preparer
  • What are the latest administrative regulations applicable to a tax return preparer
  • What are the education requirements
  • What is the difference between more-likely-than-not, substantial authority, realistic possibility, reasonable basis and a non-frivolous position
  • What Internal Revenue Code penalty provisions associated with positions taken an income tax return apply to taxpayers
  • What Internal Revenue Code penalty provisions associated with positions taken an income tax return apply to tax return preparers
  • What ethical considerations come into play under Circular 230 in connection with the conduct of a tax practitioner in connection with positions taken on an income tax return

Learning Objectives

  • Understand the authority of the OPR to discipline through sanctions individuals performing tax-related services
  • Understand the standards that apply to a tax position taken by a tax return preparer
  • Understand a tax return preparer's duties of registration, continuing education, and meeting competency standards by IRS-administered examination

Who should take this course:

CPAs with a tax practice

Experience in tax return preparation








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