{"product_id":"apple-macbook-pro-15-inch-2013-5","title":"Apple MacBook Pro (15-inch, 2013) 5 update 3rd CS","description":"\u003cp\u003eTax Ethics 2015 Update\u003c\/p\u003e\n\u003cp\u003eInterpreting the tax law for the benefit of a taxpayer is a challenging task. Ethical dilemmas will continually arise, and practitioners must weigh the consequences of their moral choices to determine if their decisions are proper. Although there is always the risk that the client will not want to receive the interpretation or the advice that the practitioner provides, the tax professional must do the “right” thing.\u003cbr\u003e\u003cbr\u003eThis updated 2014 course will help the practitioner to understand requirements, resolve dilemmas, and protect their clients to the full extent allowed by law. Circular 230 governs the practice of CPAs, attorneys, enrolled agents, actuaries, and appraisers before the IRS. The course will also discuss practice situations that are covered by other IRS policies and practices delineated in the Internal Revenue Manual. 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persons\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eUnconscionable fees\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eClient records in fee payment disputes\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eConflicting interests\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eBest practices for tax advisors when providing written opinions\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eIRS authority to disbar or suspend a practitioner\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003ePowers of attorney\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e2014 status of the Registered Tax Preparers\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e2014 and 2015 court cases impacting tax practice Learning Objectives\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cbr\u003eUpon successful completion of this course, participants will be 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