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Self-StudySELECT STARTING AT $39

Downloadable PDF

Credits: 2

Qualifies For: IRS

$39
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Ethics of Tax Return Preparation (ETX2)

  • Customer Rating
  • Field of Study
    Ethics (Regulatory)
  • Level
  • Credits
    2
  • Qualifies for

    IRS CPE

Overview

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:

  • What is the impact of the Emergency Economic Stabilization Act of 2008?
  • 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?

Learning Objectives

  • Identify who is a tax-return preparer and distinguish between a signing preparer and a non-signing return preparer;
  • Describe the accuracy penalty applicable to taxpayers and the substantial-authority standard generally applicable, as well as the more-likely-than-not standard applicable to tax shelters;
  • Quantify the tax-return-preparer penalty for an unreasonable tax position;
  • Comply with the adequate disclosure of tax positions when required; and
  • State the sanctions the Service can apply for unethical conduct of a practitioner in connection with tax-return preparation.

Who should take this course:

Designed for:

CPAs desiring to satisfy the general professional ethics requirement in all states except those that require a state-specific ethics course (AK, AZ, DE, FL, LA, MS, NJ, NY, OH, SC, TN, TX, VA, WA, WY)

Prerequisite:

None

Advanced Preparation:

None

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