Circular 230 and Rogue Return Preparers

CPE Credits: 2 Credits Program Level: Basic
You are not required to be a professional to prepare tax returns, but you are required to abide by regulations when preparing returns and representing clients before the IRS. Circular 230 is the guidebook the United States Treasury uses to regulate those activities. Every year, return preparers are sanctioned, penalized, and sometimes imprisoned for violating these statutes and regulations. If a substantial amount of your CPA firm’s revenue comes from tax preparation, this course is a must. It will help you know the rules so you can stay in compliance with confidence while providing tax preparation and IRS representation services.

Program Content

  • The authority of Circular 230 over return preparers
  • The possible penalties for violating Circular 230
  • How to answer ethical situations with clients
  • Characteristics of return preparers who prepare false tax returns
  • How to identify violations in real-life examples

Learning Objectives

After completing this course, participants will be able to:
  • Identify the importance of Circular 230
  • Recall the penalties of violating Circular 230
  • Recognize the duties in practicing before the IRS
  • Recognize common problems with clients
  • Identify common schemes in false tax returns
  • Review real examples of violations of Circular 230

Who Should Attend

CPAs who practice tax compliance and return preparers.
About Your Instructor - Robert Nordlander

Investigations, not just theory

For two decades, Robert Nordlander worked inside IRS Criminal Investigation, uncovering complex cases involving tax evasion, money laundering, embezzlement, and fraud. Today, as a CPA and Certified Fraud Examiner, he brings that same investigative discipline to forensic accounting and tax resolution. His experience has shaped bestselling books, national training programs, and the Fraud Fighter podcast — and now, this self-study library. Real federal experience, distilled into practical knowledge for CPAs and attorneys.

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ForensicsCPE is where you learn about Robert Nordlander's forensic accounting courses. When you enroll, you're directed to our authorized third-party CPE partner's site, which is a NASBA-registered sponsor on the National Registry of CPE Sponsors. That partner handles secure checkout, course delivery, final exams, CPE reporting, and issuing your completion certificate.

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The courses are written for CPAs, CFEs, and other accounting professionals who want practical forensic accounting skills — whether you're building a forensic accounting practice area or handling an occasional litigation or divorce engagement.

Yes. Robert speaks and presents live CPE sessions for firms, state societies, and organizations. For live or custom training, contact [email protected].