Think of this course as your backstage pass to the professional rulebook for tax pros. We’re breaking down the latest updates to Circular 230—what they mean, how they affect your day-to-day work, and what happens if you cross the line.We’ll walk through real-world case studies that show exactly how these rules play out in practice, and we’ll also spotlight how the Office of Professional Responsibility (OPR) holds tax professionals accountable. Whether you’re an Enrolled Agent or part of the Annual Filing Season Program, this course helps you stay on the right side of compliance.

Objetivos de aprendizaje

• Identify the most recent amendments to Circular 230 and determine how each one changes a practitioner’s day-to-day obligations
• Analyze published disciplinary case studies to determine which Circular 230 provision was violated and what sanction followed
• Identify the four types of sanctions available under Circular 230 and the conduct that typically results in each
• Recognize the role of the Office of Professional Responsibility, the stages of a disciplinary proceeding, and a practitioner’s rights at each stage
• Identify actions that constitute incompetence and disreputable conduct under Circular 230 §10.51 as applied in published disciplinary decisions
• Determine the practice limits that apply to an Annual Filing Season Program Record of Completion holder compared with an enrolled practitioner, and identify conduct that exceeds them