| ETX1
ETHICAL CONSIDERATIONS IN YOUR TAX PRACTICE: PART 1
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.
MAJOR TOPICS:
- 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 is a covered tax opinion?
- Under what circumstances does a legend protect a practitioner from a covered opinion?
- What limitations apply with respect to a written tax opinion?
- What sanctions may be applied fro violations of Service imposed standards of conduct?
CPE Credit: 2 hours, Regulatory Ethics
Level of Knowledge: Intermediate
Prerequisites: None |
