Individuals authorized to practice before the IRS have the duty to perform certain acts and are restricted from performing other acts. Selected rules of practice and significant impending changes that expand the reach of the IRS Office of Professional Responsibility are addressed in this basic tax practitioner ethics course.

The course covers selected topics from the following areas:

• Practice Before the IRS
• Rules of Practice
• Power of Attorney

This course is an IRS approved ethics course for IRS Circular 230 Practitioners (Certified Public Accountants, Enrolled Agents, Registered Tax Return Preparers). It may satisfy a component of some state CPA ethics requirements as it addresses selected IRS Circular 230 issues. The course is an interactive self-study course delivered online following NASBA and IRS accreditation guidelines.

WiseGuides Inc. 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: www.learningmarket.org

WiseGuides Inc. has entered into an agreement with the Office of Director of Practice, Internal Revenue Service to meet the requirements of 31 Code of Federal Register, Section 106(g), covering maintenance of attendance records, and retention of program outlines,qualifications of lecturers, and length of hours. This agreement does not constitute an endorsement by the Director of Practice as to the quality of the program or its contribution to the professional competence of the enrolled individual. WiseGuides sponsor ID # is 56.

To purchase this course, go to this page and register as a WiseGuides user.

Then, select either "I'd like to purchase now" or "Let me try the courses for free" to be directed to the "Select a Pricing Option" page.

On the "Select a Pricing Option" page, you may either:

• Purchase just the 2-hour Ethics Course by selecting "2 hrs - $20" in the price drop down area of the "Single Course - Select the course price" field - or
  
  
• Purchase a money saving CE plan for 15-hours, 24-hours, 40-hours, or an unlimited hour plan by selecting the radial button in the price column. If you select one of the money saving plans, you are purchasing a "bank" of hours that may be used for which ever courses you choose until your "bank" is depleted. You select and complete your courses at your convenience within one year from date of purchase.

Lesson 1 - Expanding Oversight of Tax Return Preparers

• Learning Objectives 1
• Practice Before the IRS
• Who May Practice Before the IRS
• Individual Taxpayers May Appear Before the IRS
• Limited Practice and Limited Practice Restrictions
• PTIN Requirement and Application of Rules to Other Individuals
• Cannot Practice Before the IRS
• Loss of Eligibility to Practice
• Suspension and Disbarment
• Registered Tax Return Preparers (RTRPs)
• New Electronic Filing Requirements

Lesson 2 - Rules of Practice

• Learning Objectives 2
• Professional Standards
• IRS Information Requests
• Confidentiality Privilege
• Duty to Advise
• Due Diligence
• Restricted Practices and Inactive Status
• Disbarred Persons and Isolated Former Government Employees
• Return of Client Records
• Conflicting Interests
• Solicitation
• Reasonable and Contingent Fees
• Best Practices for Tax Advisors
• Advising Client
• Sanctions
• Incompetence and Disreputable Conduct
• Disciplinary Proceedings
• Voluntary Censure

Lesson 3 - Power of Attorney

• Learning Objectives 3
• What is a POA
• Signing Income Tax Return
• POA Limitation
• When is POA Required
• Form 2848 Required
• Non-IRS Power of Attorney
• Declaration of Representative
• Perfecting a Non-IRS POA
• Centralized Authorization File (CAF)
• Specific-use POA
• Updating POA
• Retention or Revocation of POA
• Revocation of POA
• POA Not Required
• Disclosure of Information
• Processing Form 8821
• Third Party Designee
• Revoking Third Party Designee
• POA Form 2848 Signatures
• Representative Recognized
• Notices and Correspondence
• Form 2848 Power of Attorney and Declaration of Representative
• Form 8821 Tax Information Authorization

Go here to purchase the 2-hour IRS Ethics Course for only $20.