Bilingual Ethics and Preparer Penalties

This course contains both English and Spanish content.

This course will clarify the role of a tax preparer, and how that individual is regulated by Circular 230. The tax preparer is classified as enrolled or unenrolled to practice before the IRS. Each one has practice limitations before the IRS, and those limitations will be covered. The responsibilities of the tax professional to prepare an accurate tax return based on the information provided by the taxpayer will be reviewed in detail.

$27.65

At the end of this course, the student will be able to do the following:

  • Recognize what is professional responsibility in tax preparation
  • Realize what the tax preparer’s responsibilities are to the taxpayer
  • Understand the tax preparer qualification and the different representation rights
  • Comprehend the due diligence requirements for refundable credits
  • Identify the consequences of preparing fraudulent tax returns

Field of Study: Behavioral Ethics 2 Hours
Course Level: Intermediate
Prerequisite: General tax preparation knowledge is required
Delivery Method: Self-Study

IRS: 15G0B-E-00444-20-S
CTEC: 2080-CE-0163

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