The learning objective of this course is to review ethical considerations, as well as rules and regulations that apply to practitioners enrolled to practice before the Internal Revenue Service.
Course level: Overview
Advanced preparation: None
Teaching method: Online study
Recommended hours: 4
Summary of Contents:
Rules governing authority to practice
Duties and restrictions relating to practice before the IRS
Sanctions for violation of the regulations
Rules applicable to disciplinary proceedings
Sample Exam Questions:
1. A practitioner offers to prepare his friend's original tax return for a fee of $500. The practitioner promises to refund the fee 100% if the tax return is audited. This fee arrangement is acceptable.
2. Ms. Jenson, EA mailed a fee schedule to clients on March 1st and did not distribute or publish her fee schedule after that. On April 1st, she decided to start charging double the previously mailed fee schedule rates. This fee increase is allowable under the regulations.