{"product_id":"singtech-s200","title":"SingTech S200","description":"\u003cmeta charset=\"utf-8\"\u003e\n\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. The instructor will also provide an in depth update on problems being encountered by the Internal Revenue Service and the impact on the professional community.\u003cbr\u003e\u003cbr\u003eMajor topics include:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eIRS Office of Professional Responsibility\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eCircular 230 as a summarization of treasury regulations\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003ePersons able to practice before the IRS\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eDefinitions of practice\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eFurnishing information to the IRS\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eKnowledge of a client’s omission\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eDiligence to accuracy\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eReliance on other 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 able to:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eDescribe the purpose and responsibilities of the IRS Office of Professional Responsibility\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eEvaluate actions taken in the representation of clients to determine if they are in compliance with Circular 230\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eIdentify proper fee charges for clients in IRS practice issues\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eExpress to their clients actions that are considered improper in the filing of tax returns and could result in the assertion of IRS penalties\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eInitiate a written tax opinion to a client\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eUnderstand the possible disciplinary actions that the IRS can assert against tax practitioners in specific ethical situations\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eLevel of Knowledge: Basic\u003cbr\u003e\u003cbr\u003eCPE Credit: 2 Hours NASBA Category: Taxes\u003c\/p\u003e","brand":"Nika","offers":[{"title":"Default Title","offer_id":34341544387,"sku":"","price":18.0,"currency_code":"KHR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0511\/7661\/products\/SingTech_S200.jpg?v=1487316444","url":"https:\/\/zdemo9.myshopify.com\/products\/singtech-s200","provider":"zdemo9","version":"1.0","type":"link"}