Take a tour of Circular 230 and see how it affects you as a tax preparer.
Learn about the OPR and its jurisdiction.
Who can practice before the IRS?
What is a Form 8821?
What is a return position?
The answer to these and many others awaits you in this interesting look at preparer responsibilities.
‘The tax system is best served by tax return preparers who are ethical, provide good service and are qualified.’ –Unknown
Course Content
Provisions of Subpart A
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Provisions of Subpart B
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Provisions of Subpart C
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Final: Circ 230 – Ethics
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