Description:

This book is for preparing 2023 taxes. Each year, the actions of a taxpayer or changes in the law present tax return preparers with new ethical dilemmas. Circular 230, Regulations Governing Practice before the Internal Revenue Service, provides tax professionals with ethical standards to prevent the overstepping of professional boundaries. This course summarizes key parts of Circular 230, reviews the rules governing unenrolled tax preparers and discusses common tax preparer penalties. It also addresses due diligence for the earned income credit, child tax credit, additional child tax credit, American opportunity tax credit and head of household filing status. The course will end with a review of relevant ethics-related court cases.

Topics include:

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

Product Details:

Item Number: 23308

Level: Basic

Authors: NATP Staff

Published: 2023

Format: Print - 100 Pages

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Corresponding CPE Courses:

Get the e-book FREE when you purchase the corresponding 2023 course when available.