2026 Ethics Section Circular 230 sets the ethical and professional standards for anyone who prepares tax returns or represents taxpayers before the Internal Revenue Service (IRS). This course explains the core rules of Circular 230, including who may practice before the IRS, what activities qualify as “practice,” and the duties practitioners must follow when preparing returns, providing advice, and communicating with the IRS.
Participants will review IRS enforcement authority, prohibited conduct, conflicts of interest, and the consequences of noncompliance. The course also examines recent enforcement trends, proposed regulatory updates, and real-world case law. Emphasis is placed on due diligence, fee restrictions, record retention, and professional standards that apply to everyday tax practice.
Learning Objectives
Upon completion, participants will be able to:
- Identify who is authorized to practice before the IRS under Circular 230
- Explain the definition and identify activities that constitute “practice before the IRS”
- Apply due diligence standards to tax returns, representations, and client communications
- Recognize prohibited conduct, including conflicts of interest and improper fee arrangements
- Understand IRS enforcement authority and available disciplinary sanctions for violations of Circular 230
This course qualifies for 2 hours of IRS CE credit under the category of Federal Tax Law Related Matters.
About the presenter:
Roman Basi is the current President of The Center for Financial, Legal & Tax Planning, Inc. Roman is an Attorney, a CPA, Managing Real Estate Broker, Title Insurance Agent and an instrument rated private pilot. Roman is also one of the Tax Course Instructors for the Internal Revenue Service’s Annual Filing Season Program for Tax Return Preparers throughout the United States. Roman is admitted to practice in Illinois, Florida, Arizona, Missouri, Federal District Court of Illinois Southern District, the United State Court of Appeals for the 7th Circuit, and Roman is also admitted to practice in the United States Supreme Court being sworn into the highest court in the summer of 2015 in front of all nine Supreme Court justices.
