Date: April 3rd , 2026

Time: 2pm ET | 1pm CT | 12pm MT | 11am PT

Duration: 60 Minutes

Description:

Each filing season brings renewed scrutiny from the IRS, making due diligence more essential than ever. Tax professionals must demonstrate not only technical accuracy but also a consistent commitment to ethical and compliant practices under Circular 230 Section 10.22. This course guides practitioners through the practical side of meeting those standards—establishing systems that withstand review and audits.

Participants will gain a thorough understanding of Form 8867 and its role in verifying eligibility for credits such as the Earned Income Credit, Child Tax Credit, and other refundable benefits. The program highlights common compliance pitfalls, explores penalty prevention strategies, and provides clear steps for responding to IRS notices or information requests.

Learning Objectives

• Examine the due diligence obligations imposed by Circular 230 and related IRS guidance.
• Understand the purpose, structure, and proper use of Form 8867, the Paid Preparer’s Due Diligence Checklist.
• Identify frequent compliance errors that lead to preparer penalties and how to avoid them..
• Learn effective strategies for responding to IRS letters and due diligence inquiries.
• Develop best practices for documenting compliance and maintaining accurate records.

Topics Covered:

• Circular 230 due diligence standards.
• Form 8867 and credit eligibility requirements
• Managing and responding to IRS correspondence
• Penalty avoidance and compliance safeguards
• Record-keeping and due diligence documentation practices

Credits and Other information:

• Recommended CPE credit – 1.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Update
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 60 minutes

Who Should Attend

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker

Nicholas Preusch | CPA (US)

Certified Public Accountant (CPA)

Nicholas has worked with the Internal Revenue Service as a Revenue Agent and an Attorney with the IRS Office of Professional Responsibility. Nicholas has authored publications for the AICPA’s Journal of Accountancy, AICPA’s Tax Advisor, NATP’s Tax Pro Journal, and CCH’s Journal of Tax Practice and Procedure. He also co-authored a textbook, Tax Preparer Penalties and Circular 230 Enforcement, published by Thomson Reuters. Nicholas has been recognized as the Top 5 Under 35 CPAs in Virginia, and is a member of the  AICPA’s Tax Executive Committee. Nicholas is an adjunct professor at the University of Mary Washington. He is a graduate of Carthage College, University of Connecticut (M.S. in Accounting), Case Western Reserve University School of Law (J.D.), and Georgetown University (LLM in Taxation).