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Surgent's Ethics for Tax Professionals

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Surgent Webinars

Online, OK 00000

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2.00 Credits

Member Price $99

Non-Member Price $119

Overview

The purpose of this program is to discuss the ethical mandates that govern the conduct of tax practitioners. The program focuses on the ethical pronouncements of the IRS in Circular 230, as well as the preparer penalty provisions set forth in the Internal Revenue Code. Please note: This ethics course does not cover state-specific issues and so is not applicable in states that require ethics courses to include specific state laws and regulations. Please check with your state board prior to registering for this program if you are in doubt about whether this program satisfies your state’s ethics requirements.

Highlights

  • What does practicing before the IRS mean?
  • Who may practice before the IRS?
  • What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return?
  • May a tax preparer rely on the work of other tax return preparers?
  • May a tax preparer rely on and use client-provided information?
  • Standards associated with giving advice to clients
  • Abolition of the disclaimer requirement
  • When must a tax preparer examine a client’s books and records?

Prerequisites

None

Designed For

Any tax practitioner who wishes to be informed or updated with respect to the Circular 230 rules of conduct that apply to tax return preparers

Objectives

  • Understand how Circular 230 addresses the more commonly encountered ethical questions tax return preparers face in practice on a regular basis

Preparation

None

Leader(s):

Leader Bios

Michael Tucker, Surgent McCoy CPE, LLC

Michael J. Tucker, Ph.D, LL.M, J.D., CPA, is a professor of Accounting at Quinnipiac University in Hamden, Conn., and is a consultant for T.M. Byxbee Company, P.C., Certified Public Accountants. Tucker handles a wide variety of client transactions, including mergers and acquisitions, entity formations and dissolutions, and distributions to owners/shareholders/partners. In addition, he is the author of over 100 articles and books dealing with various tax topics, a frequent lecturer at conferences and seminars throughout the country, and is co-host for the CPA Report, a monthly television and video series dealing with the latest tax topics.

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Non-Member Price $119

Member Price $99