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represent taxpayers before the Internal Revenue Service. 1-B Identify the requirements to become an Enrolled Agent.  \n1-C Distinguish the conditions required for an individual to represent a taxpayer.  \n1-D Identify the due diligence requirements for a tax practitioner.  \n1-E Recognize the requirements regarding communications with clients.  \n2 Tax Preparer Conduct  \n2-A Identify actions necessary to allow a practitioner to represent both parties in a potential conflict of interest case.  \n2-B Identify factors of incompetence or disreputable conduct by a practitioner.  \n2-C Recognize the penalties which may be imposed by the IRS for incompetence or disreputable conduct.  \n2-D Apply the requirements for disclosure and use of taxpayer information.  \n2-E Specify the conditions of a consent to release tax information to a third party.","cbCaibA0ItXhtPoP","https://ap.wps.com/l/cbCaibA0ItXhtPoP","pdf",19823,"English","# Chapter 1 Tax Preparers and Clients\n## 1-A Representing taxpayers before the IRS\n## 1-B Requirements to become an Enrolled Agent\n## 1-C Conditions required for representation\n## 1-D Due diligence requirements\n## 1-E Client communication requirements\n# Chapter 2 Tax Preparer Conduct\n## 2-A Representing both parties in a potential conflict\n## 2-B Incompetence or disreputable conduct factors\n## 2-C IRS penalties for incompetence or disreputable conduct\n## 2-D Disclosure and use of taxpayer information\n## 2-E Consent to release tax information to a third party","[{\"question\":\"What does Chapter 1 cover about taxpayer representation before the IRS?\",\"answer\":\"It covers who can represent taxpayers, the requirements to become an Enrolled Agent, and the conditions for an individual to represent a taxpayer.\"},{\"question\":\"What due diligence requirements are emphasized for tax practitioners?\",\"answer\":\"The learning objectives include identifying due diligence requirements for a tax practitioner.\"},{\"question\":\"What rules are included under Chapter 2 for disclosure and third-party tax information release?\",\"answer\":\"It includes applying requirements for disclosure and use of taxpayer information, and specifying the conditions for consent to release tax information to a third party.\"}]","Circular 230 Ethics Learning Objectives - Chapter 1-2 | PDF",1790404693]