Surgent's Ethical Considerations In Your Tax Practice (EXT4)

  • Tuesday, March 27, 2018 – Tuesday, April 30, 2019

  • 4

This four-hour course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service. It also covers sanctions and limitations on both clients and practitioners arising out of the preparation of an income tax return.


  • Understand the authority of the OPR to discipline through sanctions individuals performing tax-related services
  • Understand the standards that apply to a tax position taken by a tax return preparer
  • Understand a tax return preparer's duties of registration, continuing education, and meeting competency standards by IRS-administered examination


  • Who is a tax practitioner
  • What responsibilities does the Office of Professional Responsibility regulate
  • What limitations does the IRS place on fee arrangements
  • What duties does the practitioner have with respect to client records
  • What is a covered tax opinion
  • Under what circumstances does a legend protect a practitioner from a covered opinion
  • What limitations apply with respect to a written tax opinion
  • What sanctions may be applied for violations of Service imposed standards of conduct
  • What is the impact of the Emergency Economic Stabilization Act of 2008
  • Who is a tax return preparer
  • Who must be registered as a tax return preparer
  • What are the latest administrative regulations applicable to a tax return preparer
  • What are the education requirements
  • What is the difference between more-likely-than-not, substantial authority, realistic possibility, reasonable basis and a non-frivolous position
  • What Internal Revenue Code penalty provisions associated with positions taken an income tax return apply to taxpayers
  • What Internal Revenue Code penalty provisions associated with positions taken an income tax return apply to tax return preparers
  • What ethical considerations come into play under Circular 230 in connection with the conduct of a tax practitioner in connection with positions taken on an income tax return

Additional Information

Designed For

CPAs with a tax practice



Advanced Preparation



Experience in tax return preparation

Field of Study


Course Number


Level of Knowledge


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