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

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DISCLAIMER

ARCHIVED SEMINARS ARE FOR VIEWING PURPOSES ONLY.

THE SEMINAR CONTENT IS NO LONGER CURRENT AND DOES NOT QUALIFY FOR ANY CONTINUING EDUCATION CREDIT.

ARCHIVE DATE: MARCH 2015

The Office of Professional Responsibility presented this seminar at the 2013 IRS Nationwide Tax Forum, and the information was correct at the time of recording.

This session focuses 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 explains each of the key provisions and provides examples of acceptable and unacceptable conduct.

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