Surgent's General Ethics for Tax Practitioners - Download

April 11th, 2024 - April 30th, 2025 @ -

Member Price $49
Non-Member Price $49
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Credits

2

Description

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.

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

Major Subjects

  • 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