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