Circular 230 Practice before the IRS
Learning objectives

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

  • Describe the history of the issuance of Circular 230 by the Treasury Department.
  • Identify the authority granted to, and responsibilities of, the Office of Professional Responsibility.
  • Identify the parties subject to Circular 230.
  • Recognize the forms to be filed to receive taxpayer information and represent taxpayers before the IRS.
  • Evaluate the current requirements regarding Circular 230 applicable to tax practitioners.
National Registry of CPE Sponsors

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:

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

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