Surgent's General Ethics for Tax Practitioners

Overview

This two-hour course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service.

Highlights

• 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 limitations apply with respect to a written tax opinion?
• What sanctions may be applied for violations of Service imposed standards of conduct?

Prerequisites

None

Designed For

CPAs who want to satisfy the general professional ethics requirement in all states except those that require a state-specific ethics course (AR, AZ, CA, CO, DE, FL, ID, LA, MI, MS, NJ, NY, OH, SC, TN, TX, UT, VA, WA, WY); and all EAs.

Objectives

• Identify the Office of Professional Responsibility
• Distinguish between ethical responsibilities owed to the Service and the client
• State the limitations on contingent fee arrangements
• Discuss the areas of conflict of interest and solicitation that attend practice before the Service
• Appreciate the possible sources of, and sanctions for, unethical conduct with the IRS
• Recognize the public disclosure of unethical conduct by a tax practitioner before the IRS

Preparation

None