Tax Topic 30 - Federal Tax Ethics Course

This topic contains concepts governing the recognition of attorney, certified public accountant, enrolled agents, and other persons representing taxpayers before the IRS. Regulations such as rules relating to the authority to practice before the Internal Revenue Service, the duties and restrictions relating to such practice, prescription of sanctions for violating the regulations, the rules applicable to disciplinary proceedings and the availability of official records. Usually, attorneys, CPAs, enrolled agents, and enrolled actuaries can represent taxpayers before the IRS. Under special circumstances, other individuals, including un-enrolled tax return preparers can assist taxpayers on tax matters. Special forms need to be filed to authorize an individual or certain entities to receive and inspect a taxpayer's confidential tax information. In addition, the following information is great for understanding what ethics is. We need to strive to be as ethical as the following reading material is trying to teach. This material goes into detail on what it is to live a good life. These are good concepts to think about. Once you complete the 2018 filing a tax return tax ethics course you will have satisfied the 2 hours of continuing education which satisfies the required 2 hours ethics part of the continuing education tax course.

Step	Instructions - You should do all of the following (steps 1 - 2)	Links:
Step 1	Read the reading material and answer the questions on this page (scroll down). So before you go to the reading material look at steps 1 and 2 here and at the questions on this page.	Reading Material
Step 2	Take each question below (scroll down) and write a paragraph for each question as part of an essay. Include one paragraph for an introduction and a paragraph for a conclusion. Each paragraph should have at least three complete sentences. Once you have your essay prepared, click on Submit Essay to submit your work one paragraph at a time. You should not go to submit essay until your essay is prepared.	Submit Essay
		Click on Reading Material for the multiple choice exam option

Tax Interview #30