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Ethics and the Tax Professional: Frivolous Tax Arguments and Tax Scams (4 Hr) (CPE)

Exam Questions: 20
Course Level: Basic
Pages: 96 | Content: 88, Supplemental: 8
NASBA Area of Study: Regulatory Ethics
Not Acceptable for: N/A
Version: 4205R

This course is designed to provide the tax professional with an ethical framework that the CPA can use as a guide to sort through ethical dilemmas. In addition to guidance provided by Circular 230, this course discusses various frivolous tax arguments and scams and the court's decisions regarding them. It also meets specific state ethics CPE requirements for Arkansas, Colorado, Connecticut, Hawaii, Illinois, Iowa, Kansas, Kentucky, Maryland, Maine, Massachusetts, Michigan, Minnesota (4 hours towards 8 hour requirement), Missouri, Montana, Nebraska, Nevada, New Hampshire, New Mexico, North Carolina, Oklahoma, Pennsylvania, Rhode Island (4 hours towards 6 hour requirement), South Carolina (4 hours towards 6 hour requirement), District of Columbia (Washington, DC) and West Virginia. Also meets the IRS requirement for Enrolled Agents. PLEASE NOTE: This course does not qualify for the TX ethics CPE requirement. All course material provided. No prerequisites. Course level: Basic.

EA Program Approval Number: ZX34G-E-00438-21-S

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Course Information

Table of Contents
  • Chapter 1: Introduction to the Study of Ethics
  • Chapter 2: IRS Circular 230
  • Chapter 3: Frivolous Tax Arguments
Objectives
  • To recognize the history and function of ethics
  • To identify the Internal Revenue Service Requirements as outlined in Circular 230
  • To recognize characteristics of common frivolous tax positions
  • To identify the penalties and fines that may be assessed in frivolous tax cases
  • To identify the current "Dirty Dozen" tax scams

PLEASE NOTE: CPE credit measurement is based on NASBA Registry and QAS guidelines of one credit for every 50 minutes. Credit calculation may vary in different states — check with your State Board of Accountancy. Unless otherwise noted in the specific course description, no advanced preparation is required in order to register or complete any PES CPE course. Use of materials or services provided by Professional Education Services, LP ("PES") are governed by the Terms and Conditions stated on PES' website www.mypescpe.com. PES provides these courses with the understanding that it is not providing any accounting, legal, or other professional advice and assumes no liability whatsoever in connection with its use. PES has used diligent efforts to provide quality information and material to its customers, but does not warrant or guarantee the accuracy, timeliness, completeness, or currency of the information contained herein. Ultimately, the responsibility to comply with applicable legal requirements falls solely upon the individual licensee, not PES. PES encourages you to contact your state Board for the latest information and to confirm or clarify any questions or concerns you have regarding your duties or obligations as a licensed professional.