Tax Return Preparer Responsibilities
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.
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
Delivery Method: Self-Study
CE Hours: 2
IRS CE: UBWMF-E-00234-21-S
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