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Frivolous Tax Arguments and Preparer Penalties

Ethics

Frivolous Tax Arguments and Preparer Penalties

Course 90202A · 2 hrs · CPA & EA

Knowing how to spot and avoid frivolous tax positions is essential for any tax professional. This course examines common frivolous tax arguments, how they arise in collection due process cases, and the serious penalties taxpayers and preparers can face for pursuing them. You'll also get an updated look at the IRS Dirty Dozen tax scams and a summary of preparer penalties tied to frivolous return positions. Practical and straightforward, this course helps you protect your clients—and your practice—from costly mistakes.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA & EA
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NASBA Area: Ethics

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Frivolous Tax Arguments and Preparer Penalties
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