Course Description

This course will take ethical tax issues and turn it into a more-interactive event, with real-life stories of practitioners who have run afoul of Circular 230. These stories will be interspersed with complete coverage of IRS Bulleting 2017-35, important sections of the TIGTA Report and Form 8867. Finally, this course will discuss issues which surround the EITC and penalties for tax preparers.

NOTE - This is a Video Self-Study Course

Learning Objectives

Upon successful completion of this course participant should be able to be complete the following objectives:

• Know about several high profile fraud cases regarding tax preparers
• Understand IRS Bulleting 2017-35
• Know the important sections of the TIGTA Report and IRS Form 8867
• Be aware of issues surrounding the EITC and tax preparer Penalties

CPE Credits: 2 CPE for CPAs and EAs

Level: Basic

Instructional Method: Self-Study

NASBA Field of Study: Taxes

Program Prerequisites: None

Advanced Preparation: None

Revision Date: April 1, 2022