Learn all about the fundamental requirements for all tax practitioners as defined by Treasury Circular 230 – the basic rules that govern all tax practitioners authorized to represent taxpayers before the IRS. Also, learn the tax rules that govern your practice that are not yet included in the Circular 230 (last updated in 2014), but which apply to your day-to-day operations.

Designed For:

Any Circular 230 practitioner who understands that the IRS is tightening up enforcement of tax practitioner ethics. This is designed for tax practitioners who want to learn to interact with clients professionally, avoid potential conflicts of interest issues between clients or between themselves and clients, to learn more about their rights and responsibilities with respect to powers of attorney and IRS representation – and how to avoid getting suspended by the IRS.

Topics Covered

  • Overview of Circular 230

  • Interacting with OPR

  • Brief Glossary

  • Practitioners re: POA - Limitations

  • Practitioners re: POA - Special Rules

  • Practitioners re: POA - No Longer Eligible

  • Conflicts of Interest

  • Advertising and Fees

Learning Objectives

  • Identify IRS representation, client conflicts, advertising limitations, and privacy issues

  • Recognize which information should be noted that may help persuade the IRS or state agency contact to be more polite and/or pleasant when documenting conversations with the Internal Revenue Service (IRS)

  • Identify who may represent an individual or entity before personnel of the IRS

  • Recognize what is generally allowable according to Circular 230 with regard to tax return fees

  • Evaluate recommended practice for tax preparers for security purposes

  • Identify the practitioners’ main goals with respect to IRS professional oversight and ethics

  • Identify who may be a power of attorney for a client

  • Recognize who cannot practice before the IRS

  • Identify what an unenrolled preparer may do

  • Identify who cannot be on a power of attorney

  • Describe when a taxpayer living outside the United States needs representation

  • Recognize the kind of authority the issuance of a CAP number provides

Meet Your Instructor

Eva Rosenberg is the Internet’s TaxMama®. She answers tax questions, provides a free daily TaxQuips podcast and weekly Ask TaxMama® ezine, and a wealth of resources to help folks like you deal with your personal and business tax issues at www.TaxMama.com. Eva was a syndicated national columnist, writing a tax column for Dow Jones’ www.MarketWatch.com for nearly 15 years. She is a best-selling, award-winning author of several books, and is widely regarded as one of the best tax teachers the world has ever known.

Eva Rosenberg, EA, MBA


Course curriculum

  • 01

    Getting Started

    • Before You Start, PLEASE READ THIS!

    • Getting Started Quiz

  • 02

    The Materials

    • Glossary

    • Section 1 - Video Training

    • Section 1 - Slides (PDF)

    • Review Questions - Section 1

    • Section 2 - Video Training

    • Section 2 - Slides (PDF)

    • Review Questions - Section 2

    • Exam Questions

  • 03

    Final Steps

    • IMPORTANT --> Finalizing Your CE / CPE Credits, Hours Reporting Timeline, Etc.

    • 5 Minute Feedback

Additional course details

  • Education Provider: Pronto Tax School, Inc.
  • Instructional Delivery Method: QAS Self-Study Program
  • Recommended CE / CPE Credit: 2 hours
  • NASBA Field of Study: Taxes (2 hours)
  • IRS Education Provider Number: MPMDK
  • IRS Course Number: MPMDK-T-00088-20-S
  • Program Knowledge Level: Basic
  • Advance Preparation: None
  • NASBA Sponsor: Pronto Tax School, Inc.
  • NASBA Sponsor #143984
  • IRS-Approved Education Provider: Pronto Tax School, Inc.
  • IRS Education Provider Number: MPMDK

Pronto Tax School, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Refund / Cancellation Policy: full refund available within 14 days of purchase if you are unsatisfied for any reason (except if course completed more than 75%, in that case there will be no refund available, even if within 14 day period).

Complaint Resolution Policy: click here to contact our support team anytime, we resolve any issues amicably and working as a teammate with our valued Members.

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