Circular 230 Practice before the IRS
Provider: Becker Professional Education
Length: 119
Regulatory Ethics
2 CPE Credits
Basic
QAS self study
IRS EA Federal Taxation, Ethics - IRS Enrolled Agent
This course will be an overview of:
- The history of the issuance of Circular 230 by the Treasury Department.
- The authority granted to, and responsibilities of, the Office of Professional Responsibility.
- The parties subject to Circular 230.
- Forms 2848 and 8821.
- The current requirements regarding Circular 230 applicable to tax practitioners.