Ethics for Tax Return Preparers (166)

Register for this course:

The meeting times for this class are in the past. Please check here for additional meeting times.

Meeting Times:

Thursday, June 08, 2023 1:00 PM - Thursday, June 08, 2023 2:40 PM
The meeting time above is expressed in MOUNTAIN TIME, which is:
Eastern Time:
3:00 PM - 4:40 PM
Central Time:
2:00 PM - 3:40 PM
Pacific Time:
12:00 PM - 1:40 PM


This course is in the past and can no longer be purchased.


Internet Course - Live Streamed

Delivery Method:

Group Internet Based

Credit Hours:

2.0 IRS Ethics MF2AY-E-01296-23-O

CTEC Credits:

2.0 Ethics 1066-CE-1197

Field of Study:

Taxes - Technical; and Regulatory Ethics - Technical

Course Level:




General Description:

This course provides two hours of ethics credits for tax return preparers. The course covers the major ethical and regulatory frameworks applicable to tax practitioners, including due diligence requirements, preparer penalties, and tax law authority standards needed to properly support tax return positions.

Learning Objectives:

After completing this course the participant will be able to:

  • Explain the major ethical and regulatory guidelines applicable to tax return preparers.
  • Implement best practices to ensure adherence to ethical and regulatory rules.
  • Describe the IRS PTIN requirements.
  • Identify which activities are subject to Circular 230.
  • Determine when conduct is sanctionable under Circular 230.
  • Identify the underreporting penalties and tax position standards applicable to taxpayers and practitioners.
  • Explain the penalties regarding failure to sign a return and client access to records.
  • Describe the tax return preparer due diligence requirements under §6695.
  • Explain the substantial authority and reasonable basis standards.


Richard L. Russell, Jr. is an associate professor of accounting at Metropolitan State University of Denver (MSU Denver), teaching Tax I & II in the undergraduate program and Tax Research, Tax Practice & Procedure, and Partnership Taxation in the graduate Master of Professional Accountancy program. He earned his bachelor’s degree in accounting and Master of Professional Accountancy from Jackson State University and J.D. from the University of Iowa College of Law. He is licensed as a CPA in Mississippi and Colorado and licensed as an attorney in Colorado. He has served as a member of the AICPA’s Regulation Subcommittee, which votes on CPA exam questions related to tax and business law, and is licensed to practice before the United States Tax Court.

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