IRS Number: TATHT-E-00167-26-O
This course reviews the use and application of Circular 230 and an active income tax preparation through case studies of advertising, cashing checks, hiring, PTIN and EA requirements, the AFSP program, consent and disclosure rules. We also provide reference for authoritative guidance.
Course Objectives
Upon completion of this course you should be able to explain when Circular 230 applies to a tax professional as well as PTIN requirements. Designed to equip you with a Circular 230 overview, you should gain a working knowledge of IRC Sec 6694 Compliance, preparer penalties, and select Circular 230 rules. In addition, you should be able to identify those subject to Circular 230, such as unlicensed preparers, PTINs, and those in the AFSP program. The course covers consent and disclosure rules, confidentiality, IRS authoritative guidance, case studies, and more. You should be able to recognize whether or not you meet the requirements to take a position on a tax return, what to do as a professional to ensure that they do not violate established rules of ethics, and how to avoid actions that would result in sanctions, suspension, or disbarment.
Presenter: TaxSpeaker
Registration Deadline: Dec 30, 2026
Zoom: Important Information- upon registration with VSTAP you will receive a confirmation email which includes a registration link to the Zoom webinar. You must also register in Zoom so that you will receive the unique Zoom link. VSTAP is unable to do this for you because of how Zoom works and for tracking purposes. The link to the materials is also provided in your confirmation email.
Schedule
Dec 31, 9am- 11am EST
Attendee Requirements: THIS IS A REBROADCAST - Earn Live CPE credit. This is a rebroadcast of an earlier webinar with a Live Moderator to answer your questions.You must have a high speed internet connection, speakers connected to your computer, headphones or call in for audio and a monitor. If you have more than 1 person PAID FOR and REGISTERED for the streaming webinar and all would like to watch from the same computer, please complete the Proctor Form and return to us AFTER completion of the webinar in order to receive CPE credit.
Additional Information
Credit Hours: 2
Field of Study: Ethics
Program Level: Intermediate
Designed for: Accountants, Tax Professionals, CPAs, EAs, Finance Professionals, Attorneys
Prerequisites: None
Advanced Preparation: None
Instructional Method: Group Internet Based
Approved by: NASBA & IRS
Disclaimer
Fees and Schedule - This TaxSpeaker Internet-Live webcast will begin and end promptly at stated time. Attendees must answer 75% of all polling questions given during the day to obtain the full hours of CPE Credits.
Click here for VSTAP cancellation policies.
