2023 November Solutions Room: Circular 230 Ethics 2023/2024
Course Description
This course is for Enrolled Agents and others governed by Circular 230. It is designed to provide an overview of Circular 230 and provide numerous practice scenarios, highlighting aspects of ethics relevant to working in a tax practice.
Learning Objectives
- Understand the current requirements of Practice before the IRS.
- Gain an increased awareness of key sections of Circular 230.
- Recognize key aspects of securing client information.
- Identify and manage common situations in tax practice.
Presenters
Jennifer MacMillan, EA
Jennifer MacMillan, EA owned a tax practice in Santa Barbara, California, and is now semiretired and living in Colorado.
MacMillan is an NTPI Fellow and has taught a variety of tax topics for NTPI, the California Society of Enrolled Agents (CSEA), and Spidell Publishing over the years. A past president of CSEA and former Chair of The Internal Revenue Service Advisory Council (IRSAC), Jennifer currently serves as Secretary for the NAEA and is also Director on the NAEA PAC Board.
Jennifer MacMillan, EA owned a tax practice in Santa Barbara, California, and is now semiretired and living in Colorado.
MacMillan is an NTPI Fellow and has taught a variety of tax topics for NTPI, the California Society of Enrolled Agents (CSEA), and Spidell Publishing over the years. A past president of CSEA and former Chair of The Internal Revenue Service Advisory Council (IRSAC), Jennifer currently serves as Secretary for the NAEA and is also Director on the NAEA PAC Board.
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.