Dealing with Frivolous Tax Arguments

Satisfy the ethics requirement for enrolled agents while strengthening your understanding of professional responsibilities. Learn how to recognize and respond to frivolous tax arguments while protecting your professional standing. This course explains the ethical standards in IRS Circular 230, the due diligence required in tax preparation, and how to address questionable client claims. It also examines preparer penalties, enforcement actions, and real-world scenarios that help you maintain compliance and avoid regulatory risk.
Format

PDF Course

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Duration

2 Hours

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Course Information

Author: Steven Bragg
Course Number: TX1045
IRS Program Number: 72821-E-00105-26-S

Learning Objectives
  • Recognize the IRS office responsible for investigating practitioner misconduct.
  • Recall the reasons why practitioners must perform due diligence in tax preparation.
  • Recognize the disciplinary actions that the IRS can impose on practitioners.
  • Specify the different types of penalties that the IRS can impose.
  • Recall the factors the IRS monitors that can detect fraudulent conduct during a tax examination.
  • Recognize the actions that can trigger preparer penalties under federal tax law.
  • Recall the penalties applied when a person promotes a tax avoidance scheme.
  • Specify the situations that can trigger investigations by the Office of Professional Responsibility.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Regulatory Ethics
Prerequisites: None
Advance Preparation: None
Latest Review Date: March 2026
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, 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 the 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.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.