Introduction — Course Overview and Objectives

Chapter 1 | What Is Ethics — Ethics Framework and Myths

What Makes a Tax Preparer — IRC §7701 Definitions

Subpart A: Authority to Practice — OPR, RPO, EA Eligibility, CE Programs

Subpart B: Duties and Restrictions — Due Diligence, Fees, Conflicts, Solicitation, Competence

Client Communication Best Practices — Engagement Standards

Subpart C: Sanctions — Censure, Suspension, Disreputable Conduct

Subpart D: Disciplinary Proceedings — Complaints, Hearings, ALJ Decisions

Subpart E: General Provisions — Records and Effective Dates

Tax Credits and Ethics — EITC, CTC, AOTC, HOH Due Diligence and Form 8867

Penalties — §6694 and §6695 Preparer Penalties

Consequences — Client and Preparer Consequences for Violations

Court Case: Mohamed v. Commissioner — Case study

Real-World Ethics Scenarios — Four Practical Scenarios