Behavioral Ethics
There are no prerequisites.

Course Description

Enrolled Agent Ethical Standards: Practices and Procedures examines enrolled agent conduct standards with respect to professional practice. The course identifies individuals who may practice before the IRS and defines the term 'practice before the Internal Revenue Service.' In addition, the materials address enrolled agent duties and restrictions with respect to various issues, including solicitation of business, requirement to perform professional duties with due diligence, dealing with conflicts of interest, and provision of written advice. The ethical rules governing these issues, as identified in Treasury Circular 230, are also discussed.


Paul Winn

Paul Winn CLU ChFC is a writer with more than 30 years experience in the life insurance and securities industry as an agent/registered representative, an agency head, a marketing vice president for a life insurance company and the president of a corporate registered investment adviser. He was a long serving member of the advisory board to the New York State insurance department. He is a published book author and creator of more than 200 taxation, insurance and securities training courses.

Course Specifics

Behavioral Ethics
Nov 14, 2019
There are no prerequisites.

Compliance Information

IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-E-01107-17-S
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1066
CTEC Ethics Credit: 2
Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Note the definition of 'practice before the Internal Revenue Service' as defined by Treasury Department Circular 230
  • Identify individuals with unlimited practice privilege rights that are permitted to practice before the IRS, noting their roles, responsibilities, and scope of services
  • Recognize individuals with limited practice privilege rights, noting the requirements to represent a taxpayer before the IRS

Chapter 2

  • Recognize the specific duties and restrictions imposed on an enrolled agent's practice before the IRS including professional activities such as responding to IRS requests for information, client omissions, solicitation of a business, due diligence, conflicting interests, written advice, client records, PTIN requirements, and best practices

Chapter 3

  • Identify types of conduct that are considered disreputable
  • Note monetary and nonmonetary sanctions that may be imposed by the Office of Professional Responsibility on an enrolled agent for engaging in unsanctionable acts
  • Identify a fraudulent transaction, noting the different categories that are considered badges of fraud as well as fraud indicators

Table of Contents

Chapter 1 – Practice Before the Internal Revenue Service

Learning Objectives


Professional Practice

Role of the Enrolled Agent

Individuals who may Practice

Professionals with Unlimited Practice Rights

Practice by Certified Public Accountants

Practice by Attorneys

Practice by Enrolled Agents

Individuals with Limited Practice Rights

Enrolled Actuaries

Enrolled Retirement Plan Agents

Registered Tax Return Preparers

Representation Based on Taxpayer Relationship


Chapter 1 – Review Questions

Chapter 2 – Enrolled Agent Requirements

Learning Objectives


Enrolled Agent Duties and Restrictions

Responding to IRS Requests for Information

Privileged Records or Information

Requested Material Not in Enrolled Agent’s Possession

Material Requested Concerning Alleged Enrolled Agent Violation

Interference with an IRS Request for Information

Knowledge of Client Omissions

Former IRS Employees and Disbarred or Suspended Persons

General Rules on Practice by Former Government Employees

Solicitation of Business

Advertising and Solicitation Requirements

Due Diligence Requirement

Conflicting Interests

Prohibition on Negotiation of Client Refund Checks

Written Advice

Continuing Education

Course of Learning Requirements

Types of Qualifying Programs

Tax Shelters

Economic Substance Doctrine

Term and Renewal of Enrolled Agent Status

Renewal Cycles

Prompt Disposition of Matters before the IRS

Return of Client Records

Nature of Client Records

PTIN Requirements

Obtaining a New PTIN

Renewing a PTIN

Enrolled Agent Supervisory Responsibilities

Identification of Supervisor

Requirement to Supervise

Tax Adviser Best Practices

Procedures to Ensure Best Practices Used


Chapter 2 – Review Questions

Chapter 3 – Sanctionable Acts & Sanctions

Learning Objectives


Disreputable Conduct

Sanctions Imposed by the Office of Professional Responsibility

Nonmonetary Sanctions




Monetary Sanctions

Amount of Monetary Penalty

Frivolous Submissions

Fraudulent Transactions

Badges of Fraud


Expenses or Deductions

Books and Records

Allocations of Income

Conduct of Taxpayer

Methods of Concealment


Chapter 3 – Review Questions

Review Question Answers and Rationales



Qualified Assessment

Answer Sheet

Course Evaluation

Choose Your Preferred Format

Online Access

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