This course reviews recent changes to Circular 230 and its impact on the professional conduct of Enrolled Agents and Tax Return Preparers. Case studies illustrate the application of these provisions and their consequences. The course also highlights the role of the Office of Professional Responsibility in enforcing Circular 230 through disciplinary actions.

• identify the four different types of sanctions that may be imposed on practitioners for violating the regulations set out in Circular 230
• recognize the limits in the scope of practice imposed on annual filing season program certificate holders compared to enrolled Circular 230 practitioners
• identify the types of actions by a tax practitioner that would fall under the heading of "incompetence and disreputable conduct" as defined in Circular 230 Section 10.51
• identify the general meaning of the term "unreasonable position" in relation to tax returns as described in Circular 230 Section 10.34
• identify the purpose of Form 8867 and recognize cases in which it must be used when preparing an individual tax return
  

Tax Year: 2022