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General Tax Practitioner Ethics

Learn the ins and outs of Circular 230

Created byNicholas Preusch
BeginnerUpdated Jul 27, 2024

What You'll Learn

  • check_circleKnow where to look for ethical tax guidance
  • check_circleDetermine which parts of Circular 230 apply to your practice
  • check_circleUnderstand how to properly utilize due diligence in tax practice
  • check_circleLimit your professional liability with the use of ethical procedures
  • check_circleCreate a tax quality control document

About This Course

In this practical webinar, you will learn the ins and outs of Circular 230, which is the main source of ethics for tax practitioners. Oftentimes, practitioners can inadvertently go astray of these rules. This webinar will examine real-life examples of practitioners who violated Circular 230.

Course Content

2 activities • 2 videos • duration: 1h 39m

  • videocamGeneral Tax Ethics Part 1
    Duration 64:12
  • videocamGeneral Tax Ethics Part 2
    Duration 35:18
  • quizReview Questions

Your Instructor

Nicholas Preusch

menu_book28 courses
star429 reviews

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.

Credit Information

Professional development requirements vary by profession, country, and regulatory body. Before enrolling, review the course details and confirm that the content, learning format, and any listed credits meet your specific requirements. You are responsible for confirming eligibility with your regulator or professional association and keeping the records required for reporting.

What Students Are Saying

5.0 out of 5
Student's Choice
15 reviews
  • SK
    Stephanie K.
    starstarstarstarstar

    This was easy to follow. I really liked the additional personal stories used as examples for understanding.

  • KC
    Keith C.
    starstarstarstarstar

    Well presented and interesting content

Frequently Asked Questions

We are a registered provider with 300+ associations and regulatory bodies worldwide. We operate across 27 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

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