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Live Webcast Replay

Treasury Circular 230 for EAs and Other Tax Preparers


Total Credits: 2.2 including 2.2 Taxes - Technical

Average Rating:
   21
Categories:
ACPEN Industry Institute |  ACPEN Tax Institute |  Tax |  IRS Approved
Faculty:
Allison M. McLeod, LL.M., CPA
Course Levels:
Basic
Duration:
2.2 Hours
License:
Product Setting: Expires 30 day(s) after program date.

Dates
Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


Description

Please join us for a discussion on Treasury Circular 230 and other ethical issues faced by enrolled agents and other tax preparers.  In addition to covering the practice standards espoused by Treasury Circular 230, there will also be an overview of the applicable provisions in the Internal Revenue Code (IRC) and common law which will affect tax preparers.  The discussion will conclude with other ethical issues, such as avoiding conflicts of interest, proper fee structure and maintaining competency.  Also included will be case studies illustrating dilemmas faced by tax practitioners.  

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
 

Basic Course Information

Learning Objectives
  • Know the expectations for tax practitioners in serving clients, including the duty of confidentiality, competency and proper administration of the tax law.
  • Understand the practitioner’s obligations to disclose certain client information when representing them against the IRS.
  • Understand the provisions of Treasury Circular 230, the IRC and common law as it pertains to tax practitioners.
  • Know the IRS requirements before an individual may file returns on behalf of others as a preparer.

Major Subjects
  • Circular 230
  • Conflicts of interest
  •  Loving case
  • RTRP
  • Other Ethical Issues 
  • Fees
  • Qualifying continuing education

Course Materials

Faculty

Allison M. McLeod, LL.M., CPA's Profile

Allison M. McLeod, LL.M., CPA Related Seminars and Products


Allison M. (Yee) McLeod, LL.M., JD, CPA, is currently a Senior Lecturer at the University of North Texas in Denton, Texas.   She received Bachelor of Business Administration and Juris Doctor degrees from Baylor University, and a Master of Legal Letters (LL.M.) degree specializing in Taxation from the Southern Methodist University School of Law. Professor McLeod has also studied British and Art History at the University of Sussex, England. 

Prior to joining the UNT faculty in 2010, Professor McLeod held the position of Director of Tax Planning and IRS Audits for Lehigh Hanson North America, a major manufacturer of cement, aggregates and other building materials. Her practice included both federal and international tax planning. Professor McLeod also spent thirteen years specializing in Tax Planning with the JCPenney Corporation, Inc., and two years with Deloitte & Touche in Dallas.

Professor McLeod has taught at the university level graduate classes on Ethics, Tax Research, Multi-jurisdictional Taxation and Corporate Income Tax.   She also lectures in Financial Accounting and Individual Taxation on an undergraduate level.  She has taught at the UNT College of Law as adjunct faculty and works part-time at the law firm of Grable Martin Fulton, PLLC.   Since 2011, Professor McLeod has been honored to present live and on-line ethics CPE classes to CPAs across the nation.  She also serves as an expert witness in accounting malpractice cases and maintains a small private practice serving individuals and small businesses.  Professor McLeod has also taught at the University of North Texas College of Law as adjunct faculty.  She is currently serving on the Professional Ethics Committee of the Texas Society of CPAs.

Professor McLeod is licensed to practice law by the State Bar of Texas since 1992 and has been a Certified Public Accountant since 1993.  


Dates

Thu, Nov 14, 2024 - 07:00am to 09:00am MST
Wed, Dec 04, 2024 - 09:00am to 11:00am MST
Fri, Dec 13, 2024 - 11:00am to 01:00pm MST
Tue, Dec 24, 2024 - 01:00pm to 03:00pm MST
Fri, Jan 10, 2025 - 02:00pm to 04:00pm MST
Sat, Jan 25, 2025 - 03:00pm to 05:00pm MST
Tue, Feb 04, 2025 - 05:00pm to 07:00pm MST
Sat, Feb 15, 2025 - 09:00am to 11:00am MST
Thu, Mar 13, 2025 - 05:00pm to 07:00pm MDT
Wed, Mar 26, 2025 - 01:00pm to 03:00pm MDT
Mon, Apr 07, 2025 - 02:00pm to 04:00pm MDT
Thu, Apr 24, 2025 - 03:00pm to 05:00pm MDT
Mon, May 05, 2025 - 07:00am to 09:00am MDT
Wed, May 21, 2025 - 09:00am to 11:00am MDT

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For Enrolled agents, tax practitioners, and other tax preparers.  
Original Recording Date 06/2022
Course Developer Allison M. McLeod
Date Added to Catalog 05/17/2022
Yellow Book No

Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199). 


Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org


Instructional Delivery Method

Group Internet Based


Course Registration Requirements

Online Registration


Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 


Reviews

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Overall:      4.9

Total Reviews: 21

Comments

Nubia S

"Love the review checks in between topics."