Ethics of IRS Enforcement


Faculty: Frank Rooney

The course will detail the Office of Professional Responsibility’s authority over tax practitioners. Included in the course, the practitioner will learn how the Office of Professional Responsibility (OPR) enforces the rules of Circular 230 on tax practitioners.

Besides the OPR rules governing practitioners, the course will survey the tax practitioner and preparer penalties including section IRC section 6694 and 6695 penalties.

For tax preparers, the course will go over the rules for the Annual Filing Season Recognition Program. The course will point out the tax preparer pitfalls of tax preparation with the steps necessary to avoid them. These pitfalls will include the enhanced due diligence requirements in the preparation of tax returns.

Learning Objective/AGENDA

-Understand the rules governing tax practitioners

-Understand the role of the Office of Professional Responsibility in regulating tax practitioners

-Understand the Annual Filing Season Recognition Program for Tax


-Understand the practitioner penalties under IRC sections 6694, 6695, and the Office of Professional Responsibility



Ethics of IRS Enforcement


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