Self-Study Course Details
Course Description

The Internal Revenue Service routinely processes more than 200 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the knowledgeable assistance of enrolled agents and other professionals in their preparation. 

To help ensure enrolled agents and other professionals understand their ethical responsibilities in representing their clients before the IRS and in preparing tax returns, the IRS has published Treasury Department Circular 230. Circular 230 offers substantial guidance by:

  • Setting forth rules relating to the authority to practice before the IRS; and
  • Identifying the duties and restrictions relating to such practice.

This course will examine the principal rules, duties and restrictions applicable to enrolled agents in their professional activities. 

Learning Objectives
  • Recognize the permitted scope of enrolled agent responsibilities in their practice before the Internal Revenue Service.
  • Identify the best practices for preparing or assisting in the preparation of a submission to the Internal Revenue Service.
  • Discover the duties and restrictions applicable to enrolled agents with respect to – *Information to be furnished to the IRS *Dealing with taxpayer omissions, errors and noncompliance with U.S. revenue laws. *The requirement for preparer diligence *Return of client records *The existence of conflicts of interest and *Solicitation of business.
Prerequisites
  • None
Advanced Preparation

None

Author Details
  • Paul Winn
    Paul Winn

    Paul J. Winn CLU ChFc is a financial writer, editor and trainer in the insurance industry. Past positions have included product developer, compensation officer, marketing VP, VP of strategic planning as well as being President of Maryland Financial Corporation. Mr. Winn has served on multiple Insurance Industry Boards including Baltimore Chapter of CLU and ChFC and Member/Secretary, Advisory Board to New York State Insurance Department. He is well known as a writer and editor of major mutual life insurance company’s agent-training ”university” and has created more than 100 training/continuing education courses. He is also a published book author.

NASBA Sponsor
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.
IRS Approved
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa LLC is an IRS-approved continuing education provider. Provider #: KKRBE

$27.00

CPE
  • Webinars: CPE certificates will be accessible through your dashboard 1 hour after a webinar concludes.

    Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.

    For specific instructions on accessing your CPE, please see our FAQ section on our support page.

  • Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.

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