Return Preparer Issues: Penalties, Injunctions, Criminal Prosecution, and the OPR (539)
Meeting Times:
Friday, December 08, 2023 1:00 PM - Friday, December 08, 2023 4:30 PM
The meeting time above is expressed in MOUNTAIN TIME, which is:
Eastern Time:
3:00 PM - 6:30 PM
Central Time:
2:00 PM - 5:30 PM
Pacific Time:
12:00 PM - 3:30 PM
Price:
Single Price:
$75.00
Multiple Discount Price:
$70.00
Location:
Internet Course - Live Streamed
Delivery Method:
Group Internet Based
Credit Hours:
| 4.0 |
IRS Ethics |
MF2AY-E-01299-23-O |
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Field of Study:
Taxes - Technical; and Regulatory Ethics - Technical
Course Level:
Intermediate
Prerequisites:
General understanding of federal taxation
General Description:
The IRS has increasingly looked to regulating tax return preparers as the first and best way to ensure taxpayer compliance. With expanded preparer penalties, optional continuing education and testing for return preparers, changes to Circular 230 (including new rules requiring supervising return preparers to institute procedures to ensure firm compliance with Circular 230), and the increased use of injunctions and criminal prosecutions against return preparers, those who do not know the rules (and how the IRS is using them) may find themselves in a very dangerous predicament. This course will focus on the laws and regulations available to the IRS regarding return preparers, and practical strategies return preparers can use to avoid trouble with the IRS and potentially losing their ability to practice.
Learning Objectives:
After completing this course the participant will be able to:
- Analyze and apply the ethical and standard-of-care requirements for return preparers.
- Compare and contrast the different penalty provisions applicable to taxpayers and return preparers.
- Illustrate the different enforcement vehicles available to the IRS against return preparers and identify how to avoid falling under them.
- Analyze the authority of the IRS Office of Professional Responsibility (OPR), and how it does or does not apply to return preparers.
Instructors:
Brian F. Huebsch is a tax attorney and partner with Anderson & Jahde, PC. Over the past 17 years he has represented hundreds of taxpayers in resolving their civil and criminal tax problems. He and Steven Anderson also represent attorneys and accounting professionals in disciplinary and other professional matters, and serve as local insurance defense counsel for a large CPA malpractice insurance carrier. He presents continuing professional education seminars regularly for CPE4U.