Enrolled Agent Ethical Standards - Practices and Procedures

To help ensure enrolled agents and other professionals understand their ethical responsibilities in representing their clients before the IRS ad in preparing tax returns, the IRS has published Treasury Department Circular 230. Circular 230 offers substantial guidance by setting forth rules relating to the authority to practice before the IRS, and identifying the duties and restrictions relating to such practice.

Upon completion of this course, you should be able to:

• Recognize the permitted scope of enrolled agent responsibilities in their practice before the Internal Revenue Service;
• Identify the best practices for preparing or assisting in the preparation of a submission to the Internal Revenue Service; and
• List the duties and restrictions applicable to enrolled agents