Join the waitlist
Track 18 of 19 · Career

Tax practice essentials for staff

The rules that govern paid tax return preparers: Circular 230 duties, return and advice standards, preparer penalties under IRC 6694 and 6695, Section 7216 consents, paid preparer due diligence, e-file requirements and Form 8879, the AICPA Statements on Standards for Tax Services, and safeguarding taxpayer data.

14 lessonsAbout 61 minCircular 230 · IRC 6694 · IRC 6695 · IRC 7216 · Form 8867 · AICPA SSTS
0 of 14 complete
Syllabus

For: New tax staff, seasonal preparers and audit staff who rotate into tax season.

  1. 01The rules that govern tax practice: a map for new tax staffHow Circular 230, the preparer penalties in the Code, section 7216, the e-file rules and the AICPA tax standards fit together on every return you touch.4 min · worked example · 3 self-check questions
  2. 02Circular 230: what counts as practice and who is coveredThe definition of practice before the IRS in section 10.2, the categories of practitioner in 10.3, and how 10.8 pulls unlicensed preparers into subpart B.4 min · worked example · 3 self-check questions
  3. 03Client omissions and diligence as to accuracy: sections 10.21 and 10.22What you must tell a client who has an error or omission on a prior return, and the due diligence standard for returns, papers and representations under 10.22.4 min · worked example · 3 self-check questions
  4. 04Standards for tax returns and documents under section 10.34The position standards a practitioner must meet before signing or advising, the duty to explain penalties and disclosure, and when you may rely on client information.4 min · worked example · 4 self-check questions
  5. 05Competence, firm procedures and written advice: sections 10.35 to 10.37The competence rule in 10.35, the duty of firm leaders under 10.36, and the reasonable practitioner standard for written tax advice in 10.37.4 min · worked example · 3 self-check questions
  6. 06Conflicting interests and return of client records: sections 10.29 and 10.28When a conflict of interest bars a representation, how to obtain written informed consent within 30 days, and which client records you must return in a fee dispute.4 min · worked example · 3 self-check questions
  7. 07Who is a tax return preparer, and who needs a PTINThe IRC 7701(a)(36) definition of a tax return preparer, its exceptions, the signing and non-signing preparer split, and the IRS PTIN requirement for paid staff.4 min · worked example · 3 self-check questions
  8. 08Preparer penalties under IRC 6694: unreasonable positions and willful or reckless conductHow the 6694(a) and 6694(b) penalties work, the substantial authority and reasonable basis standards, the reasonable cause defense, and the 15 percent payment rule.5 min · worked example · 3 self-check questions
  9. 09IRC 6695 penalties: copies, signatures, PTINs, records, checks and due diligenceThe seven procedural preparer penalties in IRC 6695, the inflation-adjusted amounts for returns filed in 2026 and 2027, and the 6107 copy and retention rules.5 min · worked example · 3 self-check questions
  10. 10Section 7216: using and disclosing tax return informationWho section 7216 covers, what counts as tax return information, when you need a signed consent, the offshore SSN limit, and the criminal and civil penalties.5 min · worked example · 4 self-check questions
  11. 11Paid preparer due diligence and Form 8867: EIC, CTC, AOTC and head of householdThe four due diligence requirements behind Form 8867, the knowledge standard and inquiry notes, record retention, filing rules and the per-failure 6695(g) penalty.4 min · worked example · 3 self-check questions
  12. 12E-file rules: provider status, the specified preparer mandate and Form 8879How a firm becomes an authorized e-file provider under Pub. 3112, the IRC 6011(e)(3) mandate for preparers filing 11 or more returns, and Form 8879 signature rules.5 min · worked example · 4 self-check questions
  13. 13AICPA Statements on Standards for Tax Services as revised for 2024What the revised SSTSs effective January 1, 2024 cover, how they are organized into four statements, and how they sit beside Circular 230 for AICPA members.4 min · worked example · 3 self-check questions
  14. 14Data security for tax staff: the FTC Safeguards Rule, a WISP and IRS Publication 4557Why tax preparers fall under the FTC Safeguards Rule, what a written information security plan must contain, and the IRS steps for spotting and reporting data theft.5 min · worked example · 4 self-check questions
For US CPA firms

Join the CORAA waitlist

CORAA AI drafts audit working papers from your client’s QuickBooks books and does the first pass: lead schedules, tie-out, memos, draft notes and letters. CORAA Network reviewers clear every finding. Your firm reviews and signs.

  • First audit free, so you can judge the quality on a real file
  • Flat fee by entity size; messy books included
  • We work only with CPA firms, never their clients
See how it works →

* required