This course will take ethics and turn it into a more-interactive event, with real-life stories of practitioners who have run afoul of Circular 230. These stories will be interspersed with complete coverage of Circular 230 from Subpart A through Subpart E.

Learning Objectives
  • Identify what is Circular 230.
  • Identify who is subject to Circular 230.
  • Explore and understand the disciplinary sanctions under Circular 230.
  • Discover and understand who needs a PTIN.
  • Identify other penalties preparers could be subject to.
Last updated/reviewed: August 11, 2023
20 Reviews (88 ratings)

Reviews

5
Anonymous Author
This course does show some egregious cases of violations of Circ. 230; I always wonder about the "slippery slope" cases and what consequences befall the less intentional violators. This course does tell me where I can go to look those things up.

5
Member's Profile
Liked fact that presenter didn't overload listeners to excessive tax code or circular 230 minutia that we could have easily gotten overwhelmed by. Course good high level summary and was easy to understand and appreciate.

5
Anonymous Author
This course was a good reminder of some of the basics of who can and can't prepare tax returns, and some interesting examples of what happens when the rules aren't followed.

5
Anonymous Author
This course provides an important reminder that tax preparers need to stay up-to-date in understanding their responsibilities in representing clients before the IRS.

5
Anonymous Author
Anything Jason Dinesen presents is top notch. Tax can be really dry, but he does a nice job of keeping things interesting while delivering meaningful information.

4
Member's Profile
This course where the instructor reviewed Circular 230, was very helpful. It was a good reminder. The examples were easy to follow and understand.

5
Anonymous Author
Very informative. I really liked how the sections were broken up with both the examples and direct content comingled.

5
Member's Profile
I enjoyed this class very much, and look forward to taking more courses from this instructor.

4
Anonymous Author
Great course on Circ 230 including information on each section and a lot of real world examples.

5
Anonymous Author
Really great course - the slides are well organized and help with understanding the material.

5
Anonymous Author
Useful review of evolving IRS requirements for tax preparers. Excellent presentation.

5
Anonymous Author
Not an area that I normally practice in, so I appreciate the clear background info.

5
Anonymous Author
Great course. Very interesting information. Keep the good work. Thank you!

5
Anonymous Author
Tax Preparers Gone Bad - ethics for tax professionals is a helpful course

5
Member's Profile
Jason's course on Tax Preparers gone bad was well prepared and presented

5
Anonymous Author
Awesome course with info I definitely need to stay fresh on

4
Anonymous Author
Good course will look for this instructor on other courses

5
Member's Profile
Good course and instructor. The cases are interesting.

5
Anonymous Author
Excellent course, objective and straight to the point

5
Anonymous Author
Reasonable pace and important points are emphasized.

Prerequisites
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
INTRODUCTION AND OVERVIEW
  Introduction to Tax Preparers Gone Bad - Ethics for Tax Professionals1:52
  Circular 2304:43
Circular 230 Subparts
  Circular 230, Subpart A15:02
  Preparer Gone Bad-Example 12:00
  Circular 230, Subpart A - Continued15:08
  Circular 230, Subpart B19:32
  Preparer Gone Bad-Example 22:24
  Preparer Gone Bad-Example 32:56
  Circular 230, Subpart C2:38
  Preparer Gone Bad2:14
  Circular 230, Subpart C - Continued2:35
  Preparer Gone Bad-Example 52:06
  Preparer Gone Bad-Example 62:49
  Circular 230, Subpart D and Subparts E3:10
  Other Preparer Penalties2:56
CONTINUOUS PLAY
  Tax Preparers Gone Bad - Ethics for Tax Professionals1:19:09
SUPPORTING MATERIAL
  Slides: Tax Preparers Gone Bad Volume 2PDF
  Tax Preparers Gone Bad Volume 2 Glossary/ IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam