IRS Ethics & Circular 230

Description

All levels · 2 weeks · Online learning

What you will be able to do

• Explain the role of Circular 230 and the Office of Professional Responsibility.
• Recognize competence, diligence, conflict, and confidentiality concerns.
• Apply an ethical decision process to common practice scenarios.
• Document escalation, research, and client communication.

Course curriculum

1. Module 1: Circular 230 and practice before the IRSWho is covered and what practice includes · The role of the Office of Professional Responsibility
2. Module 2: Competence and diligenceCompetence, supervision, and reliance on others · Diligence in submissions and client representations
3. Module 3: Tax positions and client informationStandards for positions and supporting facts · Handling omissions, inconsistencies, and client pressure
4. Module 4: Conflicts, privacy, and professional conductIdentifying and addressing conflicts of interest · Confidentiality, security, fees, and communications
5. Module 5: Ethics scenario labApplying an ethical decision framework · Documenting conclusions and escalation steps

Learning experience

Ten focused lessons combine instructor guidance, structured notes, practical scenarios, checklists, and a documented review workflow. Students can return to the material from their learning dashboard.

Official resource: Office of Professional Responsibility and Circular 230.

Educational content only. Confirm current law, forms, instructions, and professional requirements before applying course concepts to a client matter.