Circular 230 is where tax practitioners have their main source of ethics.
This qualifies for Enrolled Agents' annual ethics. In this practical webinar, you will learn the ins and outs of Circular 230. Circular 230 is where tax practitioners have their main source of ethics. Often times, practitioners can inadvertently go astray from these rules. This webinar will look at real-life examples of practitioners who violated Circular 230. We will look at updates in the ethics world for 2022 and how they will apply to tax practices.
Field of Study: Regulatory Ethics
Nick Preusch’s primary focus is performing tax services for high wealth individuals and mid-to-large business entities. Nick’s responsibilities include tax research related to complex business transactions and tax return preparation and review. He also works closely with businesses and individuals to find tax efficiencies through ever-changing tax legislation. He was also an Internal Revenue Service (IRS) attorney at the IRS National Office in Washington, DC, where he was the lead attorney for several significant tax ethics cases. Nick co-authored Tax Preparer Penalties and Circular 230 Enforcement, a textbook published by Thomson Reuters. He has also been published in the AICPA’s Tax Advisor and Journal of Accountancy along with CCH’s Journal of Tax Practice and Procedure. In 2017, he was named one of the VSPCA’s Top 5 Under 35. In 2018, he was named to CPA Practice Advisor’s Top 40 Under 40. In 2018, he was part of the AICPA’s New Face of Tax ad campaign. Nick is a licensed attorney in New York and a Certified Public Accountant in Virginia. He earned an LLM in Taxation from Georgetown University, a JD from Case Western Reserve University, and an MS in Accounting from the University of Connecticut.
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