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CCH Editorial Staff
In 2005, the IRS revised the Circular 230 rules for tax shelter opinions. These changes and more, which may come in the future, require practitioners to be "up-to-date" with the rules of practice before the IRS.
Circular 230 Compliance is designed to help practitioners understand their obligations under newly revised regulations governing tax professionals, especially with respect to client disclaimers. The final Circular 230 regs for tax shelter opinions are described and other key requirements of Circular 230 are reviewed.
The course discusses who may engage in "limited practice" before the IRS and the possible future regulation of unlicensed return preparers.
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Course Details
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Price: $24.00
Field of Study: Regulatory Ethics
Prerequisites: None
Level: Update
CTEC course number: 1075-CE-2314
Course was last updated on: 01/17/06
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Library:
Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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| Credit Available For: |
Units |
| CPE |
2 CPE |
| QAS |
2 CPE |
| CFP® (Accepted by the CFP Board) |
2 CPE |
| Enrolled Agent (Accepted by the IRS) |
2 CPE |
| CTEC Federal |
2 CE |
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Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.
Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.
CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.
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