It's essential that Circular 230 practitioners recognize and avoid conflicts of interest, as well as when to step away from clients who experience them. Course participants learn more about the conflict of interest rules, disclosures, and other important issues, as well as helpful resources for future use.

Designed For:

Tax practitioners at all levels regardless of tax practice, who work with couples and businesses with more than one owner. Additionally, CPAs and EAs wishing to protect themselves and their clients from misunderstandings.

Topics Covered

  • Circ 230 - Conflicts

  • Couples Conflicts

  • Partners – Business Associate Conflicts

  • Preparer Client Conflicts

  • Bring an Attorney in - Kovel arrangements

  • Conflict Forms

  • Disclosures

Learning Objectives

  • Identify current or potential conflicts of interest – and how to protect yourself

  • Recognize the nature and extent of the conflict

  • When to extricate yourself from a client and client situation

  • Differentiate when to protect yourself and all parties involved

  • Identify what Circular 230 says about Conflicts of Interest

  • Identify how the practitioner may represent a client if all conditions hold true, notwithstanding the existence of a conflict of interest

  • Describe what "jointly and severally liable" means – and why it’s important that both spouses understand the implication of signing a joint return

  • Identify which situations require getting a Section 7216 disclosure signed

  • Differentiate when a conflict of interest exists in various cases

  • Recognize when the Trust Fund Recovery Penalty (TFRP) can be assessed against all of these parties

Student Reviews

Jesus Serna

5 star rating

“Very good information on how to keep yourself out of trouble and still be able to assist clients knowing that said clients are not generally looking out for your best interests.”

“Very good information on how to keep yourself out of trouble and still be able to assist clients knowing that said clients are not generally looking out for your best interests.”

Read Less

alan steger

5 star rating

“Good, as usual.”

“Good, as usual.”

Read Less

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

    • Q & A Session Recording with Miguel Angel Romero

  • 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: Regulatory Ethics (2 hours)
  • IRS Field of Study: Ethics (2 hours)
  • IRS Education Provider Number: MPMDK
  • IRS Course Number: MPMDK-T-00084-20-S
  • Program Knowledge Level: Intermediate
  • 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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