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Ethics and Circular 230 Textbook (2021) - #21308

Ethics and Circular 230 Textbook (2021) - #21308

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Overview

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Description:

Each year, taxpayer actions or even changes in the law present tax return preparers with more and more ethical dilemmas. Circular 230, Regulations Governing Practice before the Internal Revenue Service, provides tax professionals with standards to prevent overstepping professional boundaries. This textbook summarizes key parts of Circular 230, reviews the rules governing unenrolled tax preparers, common tax preparer penalties, and due diligence for earned income credit, child tax credit, additional child tax credit, American opportunity tax credit and head of household filing status. Additionally, it reviews actual ethic-related court cases.

View Table of Contents.

Topics include:

  • The Circular 230 rules governing individuals eligible to represent taxpayers before the IRS
  • The rules governing unenrolled tax preparers
  • Common tax preparer penalties
  • Due diligence requirements

Product Details:

Level: Basic

Authors: NATP Staff

Published: 2021

Format: Print - 94 Pages


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