2023 Tax Practitioner Regulations, Penalties, and Security
Online Course: ID# 1006072
Price: $29.00
Qty:
About This Course:
Upon successful completion of this course, you will be qualified to:
- Identify the persons eligible to fully represent taxpayers before the Internal Revenue Service (IRS) and explain the rules and boundaries applicable to limited practice without enrollment
- Determine when persons are not eligible to exercise the privilege of limited practice before the Internal Revenue Service and identify actions that are considered to be "disreputable conduct"
- Learn the effective date for Section 6694 and 6695 tax preparer penalties under the new regulations issued as Treasury Decision (T.D.) 9436
- Be able to define the standards of "more likely than not", "reasonable basis" and "substantial authority" and understand their applications to client tax returns
- Learn what constitutes proper disclosure of tax positions
- Understand the concepts of "disclosure" and "use" of tax return information and the appropriate consent forms necessary to ensure compliance with IRS Section 7216
- Review the history of federal income taxes, the legislative process
- Learn helpful procedures for tax research projects
Continuing Education Credits:
Click the 'Credits' tab above for information on PHR/SPHR, PDCs, and other CE credits offered by taking this course.
