Professional Conduct in Tax Practice: A Circular 230 Overview

This webinar will identify key statutory and regulatory authorities underlying Circular 230 and enforcement by the Office of Professional Responsibility (OPR); describe the mission, structure and investigatory process of the OPR; explain the scope and structure of Circular 230; identify the key provisions of Circular 230 relating to standards of competency and due diligence, locate reliable IRS and OPR resources.