Course Specifics
CPE Credit: 2 Hours
Field of Study: Ethics
Course Level: Basic
Prerequisite: None
Advance Preparation: None
Delivery Method: Self-Study
IRS Program Number: UBWMF-E-00332-25-S
CTEC Course Number: 6209-CE-00244
NASBA Sponsor ID: 116347*
*This course qualifies as NASBA Regulatory Ethics. In some states, NASBA ethics courses do not apply to the state ethics requirement. If you are a CPA, please verify your state requirements before taking this course.
100 Minutes
Disciplinary Actions for Circular 230 Violations
Who Should Attend?
CPAs*, EAs, CRTPs
Course Description
This course outlines the basic sanctions imposed under Circular 230 and the process for imposing them. More importantly, the material digests dozens of disciplinary cases instituted under Circular 230 and categorizes the specific types of conduct leading to sanctions. Upon completing this course the practitioner will have a firm grounding in the patterns of activities that are likely to result in disciplinary actions, those defenses that may be successful, and the excuses that do not work.
Learning Objectives
- Identify the different sanctions the OPR may impose for violations of Circular 230
- Determine party responsible for violations of Circular 230
- Recognize the difference between frivolous arguments and reasonable basis
- Define violations of Circular 230
Last Modified: 8/1/2025
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