Curriculum Map

Ethics for Tax Professionals

Explore the ethical obligations of tax practitioners through real-world case studies. Covers Circular 230 requirements, conflicts of interest, due diligence standards, and the political economy of tax advice. Mandatory 2 hours for Enrolled Agents.

6 Units

Early Units (Foundation)

Building Skills

Advanced Concepts

Capstone/Synthesis

The Ethical Framework: Circular 230

Treasury Department Circular 230 governs every individual who practices before the IRS. Understanding its scope, duties, and enforcement mechanisms is the foundation of ethical tax practice.

20 minutes

Conflicts of Interest in Tax Practice

Tax practitioners face conflicts of interest with unusual frequency. Section 10.29 of Circular 230 provides the framework, but recognizing and managing conflicts requires judgment that goes beyond regulatory compliance.

20 minutes

Due Diligence Standards Under Section 6694 and Related Provisions

IRC Section 6694 imposes penalties directly on tax return preparers for understatements of liability. Understanding the preparer penalty framework, the hierarchy of confidence standards, and the EITC due diligence requirements is essential for every practitioner.

25 minutes

Whistleblower Provisions and Practitioner Obligations

The IRS Whistleblower Office has paid over $1 billion in awards since 2006. Understanding the whistleblower program, its intersection with practitioner confidentiality, and the broader reporting obligations is essential for managing risk in modern tax practice.

20 minutes

The Political Economy of Tax Advice

Tax professionals are participants in a system that sustains them financially, creating an ethical tension the profession rarely acknowledges. Understanding the political economy of tax advice -- complexity as ecosystem, fee incentives, and the revolving door -- is essential for honest practice.

25 minutes

Case Studies: Real Practitioner Disciplinary Actions and Their Lessons

Five real OPR disciplinary cases illustrate the consequences of ethical failures in tax practice. From ghost preparer networks to EITC mills to practitioners who simply refused to respond, these cases reveal the patterns that lead to sanctions -- and the lessons every practitioner should internalize.

25 minutes

Learning Progression

This course is designed to be taken sequentially. Earlier units establish foundational concepts that later units build upon. While you can explore units in any order, following the numbered sequence provides the most coherent learning experience.