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Text Based

Tax Return Preparer Ethical Issues - 2020 (Text Based)

Created on March 03, 2020



Treasury Department Circular No. 230 prescribes certain duties and restrictions that relate to a tax return preparer’s practice before the Internal Revenue Service, whether or not the preparer is enrolled. In large measure, these prescribed duties and restrictions apply the general code of conduct principles discussed in Chapter 1 to specific issues a tax return preparer may encounter in his or her professional activities. This chapter will examine certain of those duties and restrictions. 

Learning Objectives:

  1. Recognize the permitted scope of tax return preparer responsibilities
  2. Identify the best practices for tax advisers in preparing or assisting in the preparation of a submission to the Internal Revenue Service
  3. List practitioner duties and restrictions with respect to –
    1. Information to be furnished to the IRS
    2. The practice of law
    3. Dealing with taxpayer omissions, errors, and noncompliance with U.S. revenue laws
    4. The requirement for preparer diligence as to the accuracy
    5. Return of client records
    6. The existence of conflicts of interest
    7. Solicitation of business
  4. List the various sanctions that may be imposed for a preparer’s failure to comply with applicable conduct rules
  5. Information to be furnished to the IRS
  6. The practice of law
  7. Dealing with taxpayer omissions, errors and noncompliance with U.S. revenue laws
  8. The requirement for preparer diligence as to accuracy
  9. Return of client records
  10. The existence of conflicts of interest, and Solicitation of business

Instructional Method: Self-Study

Review Date: 03/03/2020

Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%

Please Note: This course must be completed within 1 year of the date of receipt of this course for CPE Credit.

Field of Study: Taxes

Level of Knowledge: Beginner

Prerequisites: None

Advanced Knowledge: None

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