This course takes ethics and turn it into a more-interactive event, with real-life stories of practitioners who have run afoul of Circular 230. These stories will be interspersed with complete coverage of Circular 230 from Subpart A through Subpart E.

This course covers the following topics:

  • What Circular 230 is?
  • Who is subject to Circular 230
  • Understand the disciplinary sanctions under Circular 230
  • Understand who needs a PTIN
  • Other penalties preparers could be subject
Learning Objectives
  • Identify what Circular 230 is?
  • Identify who is subject to Circular 230
  • Explore and understand the disciplinary sanctions under Circular 230
  • Discover and understand who needs a PTIN
  • Identify other penalties preparers could be subject
Last updated/reviewed: Oct 15, 2024
Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview
Course Syllabus
INTRODUCTION AND OVERVIEW
  Course Agenda3:26
  Circular 2304:40
  Circular 230 Subpart A24:52
  Circular 230 Subpart B7:04
  Practitioner Gone Bad Case Studies14:14
  Circular 230 Subpart B Cont'd17:12
  Circular 230 Subpart C10:36
  Circular 230 Subpart D2:52
  Other Preparer Penalties11:16
  Form 88674:50
CONTINUOUS PLAY
  Tax Preparers Gone Bad, Volume 4 - Ethics for Tax Professionals1:41:02
SUPPORTING MATERIAL
  Slides: Tax Preparers Gone Bad, Volume 4 - Ethics for Tax ProfessionalsPDF
  Tax Preparers Gone Bad, Volume 4 - Ethics for Tax Professionals GlossaryPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam