EA Exam Part 3 – Sanctions and Penalties and How to Avoid Them

TaxMama® EA Exam Part 3:

Sanctions and Penalties and and How to Avoid Them

Title: Sanctions and Penalties and and How to Avoid Them

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:  Taxpayers are expected to comply with tax laws voluntarily. When they fail to comply or
or they commit tax crimes, they face ever more stringent penalties. A savvy tax pro knows what actions
cause the IRS to assess penalties – and how to avoid getting themselves or their clients penalized.
That’s what you will learn in this course.

As tax professionals, we are held to high standards of behavior. Circular 230 gives us the rules and
penalties for sanctionable acts. You will learn how to avoid those sanctions.

Who should attend: Tax practitioners at all levels regardless of tax practice who want to represent taxpayers
before the IRS or who simply want to help their firms and their clients avoid IRS tax penalties.

Learning objectives:  To help tax professionals

  • Understand what acts, by a tax professional, are sanctionable
  • Understand the assessment and appeal procedures for preparer penalties
  • The penalties that are assessed against taxpayers
  • How to find penalty information in the Internal Revenue Manual (IRM)
  • Which penalties apply against tax firms and which apply to employees
  • How to dispute penalties and sanctions when the IRS is wrong

 Topics covered:

  • IRS Penalties against taxpayers
  • IRS Penalties against tax professionals
  • IRS Penalties against Exempt Organizations – and their staff
  • IRS Penalties in the IRM
  • The Office of Professional Responsibility  (OPR)
  • The Return Preparer Office (RPO)
  • Fraud and Frivolous penalties (criminal)
  • Willfulness
  • Due Diligence – vs reliance on others
  • Sanctions and how to fight them
  • Disclosure rules
  • 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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