IRS Approved CPE Courses
2 hours
Certificate CTEC IRS NASBA

Disciplinary Actions for Circular 230 Violations

This course outlines the basic sanctions imposed under Circular 230 and the process for imposing them. More importantly, the material digests dozens of disciplinary cases instituted under Circular 230 and categorizes the specific types of conduct leading to sanctions. Upon completing this course the practitioner will have a firm grounding in the patterns of activities that are likely to result in disciplinary actions, those defenses that may be successful, and the excuses that do not work.

Learning Objectives
Upon completion of this course, you'll be able to:

  • Identify the different sanctions the OPR may impose for violations of Circular 230
  • Determine party responsible for violations of Circular 230
  • Recognize the difference between frivolous arguments and reasonable basis
  • Define violations of Circular 230

Duration: 100 minutes
Who Should Attend: All tax practitioners advising individual and business clients
Course Level: Basic
Prerequisite: None
Advance Preparation: None
Delivery Method: Self Study - Internet Based
IRS CE: UBWMF-E-00236-21-S
CTEC: 6209-CE-0067
NASBA: 116347

*This course qualifies as NASBA Regulatory Ethics. In some states, NASBA ethics courses do not apply to the state ethics requirement. If you are a CPA, please verify your state requirements before taking this course.

Last Modified: 04/27/2021