Circular 230: Ethics and Standards of Practice

Categories: Ethics, IRS CE
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About Course

This self-study ethics program provides a comprehensive examination of Treasury Department Circular 230 and its application to tax practice. The course addresses the full scope of Circular 230 requirements including practitioner duties to clients and the IRS, the standards governing written tax advice, the conflict of interest rules, the fee arrangement restrictions, and the disciplinary framework enforced by the Office of Professional Responsibility.

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What Will You Learn?

  • Understand who may practice before the IRS under Circular 230
  • Apply practitioner responsibilities and due diligence standards
  • Identify conflicts of interest and confidentiality requirements
  • Evaluate standards for written tax advice and return positions
  • Recognize prohibited conduct and frivolous tax positions
  • Understand OPR investigations, sanctions, and disciplinary procedures
  • Apply ethical decision-making principles in tax practice

Course Content

Module 1 – Who Circular 230 Governs and Standards of Practice
Covers the structure of Circular 230, who is governed by it, what practice before the IRS means, and the core standards of competence, due diligence, reasonable basis, and reliance on client information.

  • Who Circular 230 Governs and Standards of Practice

Module 2 – Duties to Clients — Confidentiality, Competence, and Conflicts of Interest
Explains practitioner duties to clients, including confidentiality, client errors, conflicts of interest, return of records, contingent fees, competence, referral, withdrawal, and termination.

Module 3 – Duties to the IRS — Due Diligence, Positions, and Disclosures
Covers practitioner duties to the IRS, including truthful communication, return position standards, frivolous positions, audit due diligence, disclosure obligations, and the boundary between advocacy and misconduct.

Module 4 – Sanctions, Penalties, and Disciplinary Procedures
Explains Circular 230 sanctions, preparer penalties, the OPR disciplinary process, reinstatement rules, supervision duties, and practical steps for building an ethical tax practice.

Final Assessment – Circular 230: Ethics and Standards of Practice
Final assessment covering Circular 230 practitioner responsibilities, due diligence standards, conflicts of interest, written advice requirements, return position standards, and disciplinary procedures. A minimum score of 70% is required to successfully complete the course.

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