Author: Sheila Shanker
Einstein was not wrong- taxes are hard to understand and to conform to. Besides that, the IRS has standards and rules to follow as reflected in Circular No. 230. This Circular guides tax practitioners, such as CPAs and Enrolled Agents, on the standards to practice before the IRS. Circular No. 230 lists specific rules of appropriate behavior, basically making it the ethics guide to the tax practitioner.
This course concentrates on basics of Circular No.230 Subpart B from Section 10.20 to section 10.34.
Designed ForEnrolled agents and other tax professionals.
NASBA Field of Study
Regulatory Ethics (2 hours)