Accountants, Investigations, and Privilege: A Review of Privilege Issues in I...

$39.00

This course will be an overview of: Circular 230, Section 10.20, Information to be Furnished The IRC Section 7525 Accountant-Client Privilege The other privileges taxpayers have Issues with privilege at the entity level The impact of the decisions in United States v. Tweel and United States v. Kovel What a “Kovel Accountant” is and what key terms must be included in a Kovel Agreement

Field of Study:

Regulatory Ethics

Credit(s):

NASBA: 1.0

Course ID:

NASBA: 39014/45399

Instructor(s):

Eric Green

Course Format:

On Demand

Prerequisites:

None

Qualifies For:

IRS

Advanced Preparation:

None

Knowledge Level:

Intermediate

Publication Date:

06/30/2025

Planned Expiration:

06/30/2026

Provider:

Becker Professional Education

IRS Approved Program

Learning objectives

After completing this course, the learner should be able to:

Recognize the duty to furnish information to the IRS under Circular 230 and the exception for privilege
Recognize the coverage and limits of the IRC Section 7525 Accountant-Client Privilege
Describe the other constitutional privileges available to taxpayers
Explain the role of a Kovel Accountant

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823