The Ethics of Conflicts of
Interest & Due Diligence
Course Description
Explain the conflict of
interest and due diligence requirements under Circular 230 through the
requirements and case examples. We will address methods to prevent violating
the requirements.
Learning Objectives
- Define potential conflict of interest situations
- Discuss, analyze, recognize, and develop how to ethically address such situations
- Clarify due diligence with Circular 230
- Demonstrate when due diligence is necessary
- Evaluate situations and suggest best practices
Presenters
Beth Logan, EA
Beth Logan is an enrolled agent, and president of the Massachusetts Society of Enrolled Agents, and has a tax practice in Chelmsford, MA. She is also a nationally published author. Her most recent book is “Divorce and Taxes after Tax Reform” (the first book to cover divorce under the new tax law). When she isn’t helping clients with taxes, she consults to small businesses, writes books, stories, and articles, and teaches classes to EA’s and laypersons. She has an MBA from the University of Maryland, College Park, and two electrical engineering degrees from the Georgia Institute of Technology. Logan has 6 hours of college credits in teaching/education/behavior and 3 semesters of teaching at a community college.
Beth Logan is an enrolled agent, and president of the Massachusetts Society of Enrolled Agents, and has a tax practice in Chelmsford, MA. She is also a nationally published author. Her most recent book is “Divorce and Taxes after Tax Reform” (the first book to cover divorce under the new tax law). When she isn’t helping clients with taxes, she consults to small businesses, writes books, stories, and articles, and teaches classes to EA’s and laypersons. She has an MBA from the University of Maryland, College Park, and two electrical engineering degrees from the Georgia Institute of Technology. Logan has 6 hours of college credits in teaching/education/behavior and 3 semesters of teaching at a community college.
Clarice Landreth, EA
Clarice Landreth is an enrolled agent who works at Omni Tax Solutions in Broomfield, CO. She has over 20 years of experience representing taxpayers before the IRS. She is currently the chair of the NAEA NTPI Planning Committee and a current speaker at NAEA’s events and for the NTPI program. She is an expert in tax resolution including Offers in Compromise and Trust Fund Recovery Penalty.
Clarice Landreth is an enrolled agent who works at Omni Tax Solutions in Broomfield, CO. She has over 20 years of experience representing taxpayers before the IRS. She is currently the chair of the NAEA NTPI Planning Committee and a current speaker at NAEA’s events and for the NTPI program. She is an expert in tax resolution including Offers in Compromise and Trust Fund Recovery Penalty.
Continuing Education
This course qualifies for IRS Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at
education@naea.org. IRS Requirements for live webinars require at least 50 minutes per hour of attendance and answering 3 out of the 4 polling questions. For on-demand, you must watch the full video, answer the knowledge check, and pass the assessment with a score of 70% or above. No partial CE is offered.
Webinar Refund Policy
To request a refund, contact the NAEA education team via email at
education@naea.org. An NAEA education team member will review the request for a refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand will not be refunded.