Course Title
IRS Program #: X9QQU-E-01020-23-S
CTEC #: 6257-CE-0189
CTEC #: 6257-CE-0189
CE: 2 IRS Ethics credits & 2 CTEC credits
Materials
Course Description
There are times when the representative will have a client say something that they do not want to be divulged to the IRS. A representative must know what Circular 230 expects of them in these cases.
Learning Objectives
- Understand when Circular 230 §10.20 may cause issues in representation cases.
- Identify how Circular 230 10.21, 10.22 apply to representation cases.
- Describe when Circular 230 §10.23 may apply to representation cases.
Presenters
Laura Strombom, EA
Laura Strombom, EA, earned her enrolled agent license in 2001, her MBA in 1999, and became a National Tax Practice Institute™ (NTPI®) Fellow, class of 2010. The year 2019 marked her second year as an instructor for the National Association of Enrolled Agents. Laura has previously taught college courses in taxes and accounting, and enjoys all opportunities she gets to teach. She is involved in the Big Valley Chapter of the California Society of Enrolled Agents. Her practice, located in Stockton, California, offers preparation and representation services to all manner of taxpayers. Niche markets include clergy, daycare, trucking, construction, and medical professionals.
Laura Strombom, EA, earned her enrolled agent license in 2001, her MBA in 1999, and became a National Tax Practice Institute™ (NTPI®) Fellow, class of 2010. The year 2019 marked her second year as an instructor for the National Association of Enrolled Agents. Laura has previously taught college courses in taxes and accounting, and enjoys all opportunities she gets to teach. She is involved in the Big Valley Chapter of the California Society of Enrolled Agents. Her practice, located in Stockton, California, offers preparation and representation services to all manner of taxpayers. Niche markets include clergy, daycare, trucking, construction, and medical professionals.
Continuing Education
This course qualifies for IRS and CTEC Continuing Education Hours. NAEA reports IRS/CTEC 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.