2022 | Tax Preparer Ethics

Credit Hours: 2

This course covers Circular 230 and the regulations governing the Practice before the IRS with an emphasis on Registered Tax Return Preparers. Learn about the OPR and its juristiction, the requirements for becoming an RTRP and the IRS competency exam. Who can practice before the IRS? What is a Form 8821? What is a return position? The answer to these and many others await you in this interesting look at Circular 230 and the Registered Tax Return Preparer.

‘The tax system is best served by tax return preparers who are ethical, provide good service and are qualified.’ –Unknown