Enrolled Agent Ethical Standards#600324

Course Description

Course publication/revision date: This course was updated on 1/8/2024.

The Internal Revenue Service routinely processes more than 200 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the knowledgeable assistance of enrolled agents and other professionals in their preparation. To help ensure enrolled agents and other professionals understand their ethical responsibilities in representing their clients before the IRS and in preparing tax returns, the IRS has published Treasury Department Circular 230. Circular 230 offers substantial guidance by:

1. Setting forth rules relating to the authority to practice before the IRS; and

2. Identifying the duties and restrictions relating to such practice. This course will examine the principal rules, duties and restrictions applicable to enrolled agents in their professional activities.

For more information on the ethics reqirement for Enrolled Agents, Other Tax Return Preparers, and Registered Retirement Plan Agents, go to the Tax Professional page on the IRS Website.