Ethical Dilemmas in Representation

2 Credits: Regulatory Ethics


Webcasts are available for viewing Monday – Saturday, 8am – 8pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)

 Secure Transaction

Ethical Dilemmas in Representation

Course Level
CPE Credits

2 Credits: Regulatory Ethics

Course Description

In 2011 and 2012, the IRS announced major revisions and proposed changes to Circular 230. The recently revised Circular 230 imposes new duties and responsibilities upon practitioners who represent taxpayers before the IRS. Practitioners must comply with these requirements, necessitating a complete understanding of their duties within the tax system and to their clients. Ethical Dilemmas in Representation will help you balance your duties and avoid ethical violations by thoroughly detailing revisions and proposed changes, giving you the necessary information to remain complaint with Circular 230.

Show More
Show Less

Learning Objectives

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

  • Identify regulations under Circular 230, including the impact of the Loving case on tax preparer regulations, PTIN rules, eligibility to become an enrolled agent, and standards with respect to tax returns and documents.
  • Cite regulations under Circular 230, including sanctions, disreputable conduct, continuing education requirements, monetary penalties, and conflicting interests.
  • Recognize the regulations under Circular 230, including best practices, knowledge of client’s omissions, return of client records, solicitation, sanctions, and privacy restrictions on disclosure of client information.
Show More
Show Less

Course Specifics

Course ID
Revision Date
January 5, 2024

There are no prerequisites.

Advanced Preparation


Number of Pages

Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-E-02082-22-S
IRS Ethics Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1359
CTEC Ethics Credits: 2

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at

Meet The Experts

Robert (Bob) E. McKenzie Headshot

Robert (Bob) E. McKenzie, EA, Esq., is a partner of the law firm of Arnstein & Lehr LLP of Chicago, Illinois, concentrating his practice in representation before the IRS and state tax agencies. He has lectured extensively on the subject of taxation and has made numerous media contributions, including on Dateline NBC and ABC World News Tonight. Bob has been elected to the American College of Tax Counsel where he serves as secretary/treasurer of its board of regents. Prior to entering private practice, he was employed by the IRS Collection Division in Chicago, Illinois. From 2009–2011, Bob served as a member of …