Section 7.1: Ethical Challenges Pre-Test

• Section 7.1.1: Self-Assessment – Your Tolerance
• Section 7.1.2:  Dealing with IRS, Co-workers, & Clients
• Section 7.1.3:  Alternative conflict resolution
• Section 7.1.4:   Practical Exercise #1

Section 7.2:  Your Company Management’s Internal Policies

Section 7.3:  Role of IRS Examiner – IRM 4.11.55

Section 7.4:  Circular 230 Guidelines

• Section 7.4.1:  Return Preparer Conduct Requirements
  • Section 7.4.1.1: Cir230 Sections §10.20 – §10.24
  • Section 7.4.1.2:  Practical Exercise #2
• Section 7.4.2: Representative Requirements
  • Section 7.4.2.1:  Cir230 Sections §10.20 – §10.24
  • Section 7.4.2.2:  Practical Exercise #3
• Section 7.4.3: Dual Capacity role (Preparer & Rep)
• Section 7.4.3.1: Cir230 Section §10.20 - §10.23
• Section 7.4.3.2: Practical Exercise #4
• Section 7.4.4: Solicitation Guidelines
  • Section 7.4.4.1: Cir230 Section §10.30
  • Section 7.4.4.2:  Practical Exercise #5
• Section 7.4.5: Sanctions for Violations
  • Section 7.4.5.1: Cir230 Sections §10.50 – §10.53
  • Section 7.4.5.2: Bypassing the POA
  • Section 7.4.5.3: Practical Exercise #6
• Section 7.4.6: CPE Requirements - Cir230 §10.6