Key Circular 230 Provisions: What Every Tax Return Preparer Needs to Know

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DISCLAIMER

archived Seminars are for review purposes only.

The Seminar Content is no longer current and does not qualify for any continuing Education credit.

Archive Date: February 2017

The Office of Professional Responsibility (OPR) delivered this seminar at the 2014 IRS Nationwide Tax Forum.

This session will focus on the current key provisions governing the conduct of tax professionals when practicing before the IRS. These include the various due diligence obligations for preparing, signing and advising with respect to tax return positions; identifying and resolving conflicts of interest encountered in tax practice; unconscionable fees; and the prohibition on being paid from a taxpayer's refund. The session will explain each of the key provisions and provide examples of acceptable and unacceptable conduct. Some understanding of Circular 230 or attending "An Overview of Tax Practice Ethical Rules and the Office of Professional Responsibility (OPR)" seminar first will enhance understanding in this session.

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