Enrolled agents are a vital part of the relationship between the IRS and all U.S. taxpayers. Whether it's advising on or preparing a tax return, or providing representation during and audit, EAs provide much needed expertise in the perpetually changing field of taxation. Continual changes in the tax code provide opportunities to save taxpayers a great deal of money, but at the same time can lead even the most experienced EA into ethical gray areas.
Real-World Ethics for Enrolled Agents covers a number of ethical issues important for practicing before the IRS, including Circular 230 regulations, the Code of Ethics and Rule of Professional Conduct set forth by the National Association of Enrolled Agents, disciplinary sanctions, the abusive return preparer program, and more. Useful tips and actual case studies help to illustrate the importance of adhering to professional standards and ethical behavior.
Upon successful completion of this course, participants will be able to:
- Identify the defining characteristics of an enrolled agent
- Recognize the rules and regulations pertaining to practicing before the IRS as contained in the Department of Treasury's Circular 230
- Cite the Code of Ethics and Rules of Professional Conduct as set forth by the National Association of Enrolled Agents (NAEA)
- Recognize the NAEA's additional continuing education requirements for membership and the association’s legislative and administrative advocate role on behalf of enrolled agents
- Identify steps in the process of ethical decision-making, noting different approaches to viewing an ethical dilemma
- Recognize the objectives and responsibilities of the Office of Professional Responsibility
- Specify the purpose of the Criminal Investigation Return Preparer Program, identifying common tactics of an abusive tax return preparer
Table of Contents
Chapter 1 – Enrolled Agents and Circular 230
IRS Circular 230
Subpart B — Duties and Restrictions Relating to Practice Before the Internal Revenue Service
§10.20 Information to be furnished.
§10.21 Knowledge of client’s omission
§10.22 Diligence as to accuracy.
§10.23 Prompt disposition of pending matters.
§10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
§10.25 Practice by former government employees, their partners and their associates.
§10.28 Return of client’s records.
§10.29 Conflicting interests.
§10.31 Negotiation of taxpayer checks.
§10.32 Practice of law.
§10.33 Best practices for tax advisors.
§10.34 Standards with respect to tax returns and documents, affidavits and other papers.
§10.36 Procedures to ensure compliance.
§10.37 Requirements for written advice.
§10.38 Establishment of advisory committees.
Subpart C — Sanctions for Violation of the Regulations
§10.51 Incompetence and disreputable conduct.
§10.52 Violations subject to sanction.
§10.53 Receipt of information concerning practitioner.
Subpart D — Rules Applicable to Disciplinary Proceedings
§10.60 Institution of proceeding.
§10.62 Contents of complaint.
Chapter 1 Review Questions
Chapter 2 – The National Association of Enrolled Agents (NAEA)
Code of Ethics
Rules of Professional Conduct
Internal Revenue Service Renewal Requirements
Chapter 2 Review Questions
Chapter 3 – Office of Professional Responsibility and the Abusive Tax Return Preparer Program
IRS Dirty Dozen Tax Scams for 2016
IRS Office of Professional Responsibility
Circular 230 Disciplinary Proceedings
Section 10.60 Disciplinary Proceedings
Section 10.82 disciplinary proceedings for expedited suspension
Publically Available Information
Abusive Return Preparer Program
Abusive Return Preparer Investigations
Chapter 3 Review Questions
Review Question Answers and Rationales
Appendix A: Enrolled Agents Contact Information
Appendix B: NAEA Code of Ethics and Rules of Professional Conduct
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