EA Exam Part 3 – Circular 230

TaxMama® EA Exam Part 3:

Overview of Circular 230  –
Responsibilities and Privileges and the POA

Title: Overview of Circular 230 responsibilities and privileges and the POA

Delivery Method: QAS Self-Study                                             

Speaker: Eva Rosenberg, EA,

Credit: 2 CPE hours – Ethics (NASBA, EA, OTRP)

Cost $59

Bundle Discount – Only $79  (save 33%)
Penalties and Circular 230 (4 hours of Ethics)

Intro paragraph:  Circular 230 governs tax professionals. It provides the rules of practice, representation and ethics.
It also describes sanctions and penalties when those rules are violated.

Who should attend: Tax practitioners at all levels regardless of tax practice who want to represent taxpayers
before the IRS or who want to be included in the IRS Preparer directory.

Learning objectives:  To help tax professionals

  • Understand the structure of the IRS’s departments that over tax professionals
  • Understand what the Annual Filing Season Program is – and why it’s important
  • Understand the rules governing Enrolled Agents, CPAs and Attorneys
  • How to communicate with the IRS – and levels of authority
  • How to get reinstated if you lose your standing with the IRS or get disbarred


Topics covered:

  • What does “Practice” mean?
  • The IRS mission
  • The Office of Professional Responsibility  (OPR)
  • The Return Preparer Office (RPO)
  • The Annual Filing Season Program (AFSP) requirements and rights
  • Continuing Education requirements for tax professionals
  • Key IRS contact information
  • Powers of Attorney and Tax Information Authorizations
  • Overview of Circular 230
  • Rights of Practitioners vs Preparers
  • Due Diligence
  • Conflicts of Interest
  • Competency Requirements
  • And more



Level: Basic

NASBA Field of Study: Taxes – Ethics

Delivery Method: QAS Self-Study

Prerequisites: None

Advance Preparation: None

Refund Policy: Requests for refunds must be made in writing within 15 days of purchasing the course.
No refunds will be granted after the qualified assessment has been completed.

There is a minimum cancellation fee of $15.00 in addition to the cost of books that have been shipped.

Complaint Resolution: For complaints or concerns, please contact our offices at
or 818-993-1565

  TaxAnxiety 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 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.
NASBA Sponsor #112311

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