You are not required to be a professional to prepare tax returns, but you are required to abide by regulations when preparing tax returns and representing clients with the IRS. Circular 230 is the guidebook that the United States Treasury uses to regulate those activities. Every year, return preparers are sanctioned, penalized, and sometimes imprisoned for violating various statutes and regulations. If a substantial amount of your CPA firm's revenue comes from tax preparation, this course is a must. Every year, return preparers violate these regulations, and are caught by the IRS. This presentation helps the CPA know the rules so they can stay in compliance with confidence while providing their client with tax preparation and IRS representation service.

Program Content:
The major topics covered in this class include:

  • The authority of Circular 230 on return preparers
  • The possible penalties for violating Circular 230
  • How to answer ethical situations with clients
  • Characteristics of return preparers who prepare false tax returns
  • How to identify the violations in real life examples

Who should attend: CPAs who practice tax compliance and return preparers.

Learning Objectives
  • Explore and estimate the importance of Circular 230.
  • Recognize and recall the penalties of violating Circular 230.
  • Recognize the duties in practicing before the IRS.
  • Recognize the common problems with clients.
  • Identify common schemes in false tax returns.
  • Discover and review real examples of violations of Circular 23.
Last updated/reviewed: March 26, 2024
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
  Learning Objectives8:22
  What is Circular 2306:38
  Circular 230 - Section 10.20 and 10.2117:10
  Circular 230 - Section 10.27, 10.29 and 10.3011:56
  Circular 230 - Sections 10.33, 10.34 and 10.3712:32
  Circular 230 - Sections 10.50 and 10.517:38
  Tax Return Preparer Penalties and Disclosure Rules7:02
  Concerned Definitions9:14
  Allowable Disclosure Situations13:52
  Common Problems with Clients and Common Schemes3:14
  Real Examples of Violation of Circular 2306:28
  Circular 230 and ROGUE Return Preparer1:46:16
  Slides: Circular 230 and Rogue Return PreparersPDF
  Circular 230 and Rogue Return Preparers Glossary/IndexPDF