This course examines enrolled agent conduct standards with respect to professional practice. It identifies the individuals who may practice before the IRS and defines the term “practice before the Internal Revenue Service.” In addition, it addresses enrolled agent duties and restrictions with respect to various issues, including:
- Solicitation of business,
- Requirement to perform professional duties with due diligence,
- Dealing with conflicts of interest,
- Provision of written advice,
- Obtaining continuing education,
- Tax shelters,
- Obtaining and renewing a PTIN, and
- Various other requirements.
The ethical rules governing these issues, as identified in Treasury Circular 230, are discussed. A final examination covering the course material is administered.
