Surgent's General Ethics for Tax Practitioners - Download
May 1st, 2024 - April 30th, 2025 @ -
| Member Price | $49 |
| Non-Member Price | $79 |
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Credits
2Description
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.Objectives
- Identify the Office of Professional Responsibility
- Distinguish between ethical responsibilities owed to the Service and the client
- State the limitations on contingent fee arrangements
- Discuss the areas of conflict of interest and solicitation that attend practice before the Service
- Appreciate the possible sources of, and sanctions for, unethical conduct with the IRS
- Recognize the public disclosure of unethical conduct by a tax practitioner before the IRS
Major Subjects
- 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 limitations apply with respect to a written tax opinion?
- What sanctions may be applied for violations of Service imposed standards of conduct?