Tax Return Preparer Responsibilities

Course Description

This course covers the various rules, regulations, standards, and penalties that professional tax preparers need to know. In addition, the course serves as a foundation for understanding common taxpayer issues and resolution methods.

Learning Objectives:

Upon completion of this course the reader will be able to:

• Recall the various preparer requirements (PTIN, signatures, recordkeeping, etc.)
• Clarify the difference between a tax return preparer and an enrolled agent
• Identify the preparer’s role in safeguarding taxpayer information
• Recall the various penalties the IRS may assess upon a tax preparer

Field of Study: Ethics
Course Level: Basic
Prerequisite: None
Delivery Method: Self-Study
CE Hours: 2
IRS CE: UBWMF-E-00234-21-S
CTEC: 6209-CE-0140
NASBA: 116347

Expiration: In accordance with NASBA standards, access to this course will terminate one year from the date of purchase. Incomplete courses will no longer be accessible beyond the one-year deadline.

Last Modified: 04/27/2021