Circular 230 violations can result in suspension, disbarment, or monetary penalties. This course examines how IRS ethics rules are enforced by reviewing disciplinary proceedings, court cases, and examples of disreputable conduct. Participants will learn how enforcement actions arise, what behaviors lead to sanctions, and how professional standards apply to client representation, record retention, and ethical decision-making in tax practice.
Learning Objectives
Upon completion, participants will be able to:
· Interpret Circular 230 enforcement trends and disciplinary case outcomes
· Identify behaviors classified as disreputable conduct
· Apply ethical standards to client advocacy and IRS interactions
· Understand record-keeping and continuing education obligations
· Recognize how ethics violations affect practice rights and reputation
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.
