Interpreting the tax law for the benefit of a taxpayer is a challenging task. Ethical dilemmas will continually arise, and practitioners must weigh the consequences of their moral choices to determine if their decisions are proper. Although there is always the risk that the client will not want to receive the interpretation or the advice that the practitioner provides, the tax professional must do the "right" thing.
This updated course will help the practitioner to understand requirements, resolve dilemmas, and protect their clients to the full extent allowed by law. Circular 230 governs the practice of CPAs, attorneys, enrolled agents, actuaries, and appraisers before the IRS. The course will also discuss practice situations that are covered by other IRS policies and practices delineated in the Internal Revenue Manual.
Who Should AttendAny practitioner who needs an update on the circular 230.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Regulatory Ethics (2 hours)