Ethical Dilemmas in Representation ON DEMAND
Available Until
Your Desk
2.0 Credits
Member Price $58.00
Non-Member Price $67.00
Overview
In 2011 and 2012, the IRS announced major revisions and proposed changes to Circular 230. The recently revised Circular 230 imposes new duties and responsibilities upon practitioners who represent taxpayers before the IRS. Practitioners must comply with these requirements, necessitating a complete understanding of their duties within the tax system and to their clients. This course will help you balance your duties and avoid ethical violations by thoroughly detailing revisions and proposed changes, giving you the necessary information to remain complaint with Circular 230. NOTE: This course does NOT meet Washington State Ethics Requirements.
Highlights
Ethical dilemmas in representation. Circular 230.
Prerequisites
None.
Designed For
CPAs, tax practitioners, and enrolled agents.
Objectives
Identify regulations under Circular 230, including the impact of the Loving case on tax preparer regulations, PTIN rules, eligibility to become an enrolled agent, and standards with respect to tax returns and documents. Cite regulations under Circular 230, including sanctions, disreputable conduct, continuing education requirements, monetary penalties, and conflicting interests. Recognize the regulations under Circular 230, including best practices, knowledge of client’s omissions, return of client records, solicitation, sanctions, and privacy restrictions on disclosure of client information.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Robert McKenzie Esq., Western CPE
Robert (Bob) E. McKenzie, EA, Esq., is a partner of the law firm of Arnstein & Lehr LLP of Chicago, Illinois, concentrating his practice in representation before the IRS and state tax agencies. He has lectured extensively on the subject of taxation and has made numerous media appearances, including on Dateline NBC and ABC World News Tonight.
Bob has been elected to the American College of Tax Counsel where he serves as secretary/treasurer of its board of regents. Prior to entering private practice, he was employed by the IRS Collection Division in Chicago, Illinois. From 2009–2011, Bob served as a member of the IRS Advisory Council (IRSAC), a group appointed by the IRS Commissioner.
Bob is the author of Representation Before the Collection Division of the IRS as well as the coauthor of Representing the Audited Taxpayer Before the IRS and Representation Before the United States Tax Court.
Non-Member Price $67.00
Member Price $58.00