| ETX2
ETHICAL CONSIDERATIONS IN YOUR TAX PRACTICE: PART 2
This two-hour course covers sanctions and limitations on both clients and practitioners arising out of the preparation of an income tax return.
Major topics include:
- Who is a tax return preparer?
- What is the difference between more-likely-than-not, substantial authority, realistic possibility, reasonable basis and a non-frivolous position?
- What Internal Revenue Code penalty provisions associated with positions taken an income tax return apply to taxpayers?
- What Internal Revenue Code penalty provisions associated with positions taken an income tax return apply to tax return preparers?
- What ethical considerations come into play under Circular 230 in connection with the conduct of a tax practitioner in connection with positions taken on an income tax return?
CPE Credit: 2 hours, Regulatory Ethics
Level of Knowledge: Intermediate
Prerequisites: None |
