Date: March 20th, 2026

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

Duration: 120 minutes

Description:

IRS Circular 230 establishes the ethical and professional standards governing tax practitioners who represent taxpayers before the Internal Revenue Service. Understanding these rules is essential for maintaining compliance, protecting professional reputation, and avoiding potential disciplinary actions.

This continuing education session provides a practical overview of Circular 230 and the regulatory framework that governs tax practice in the United States. Participants will explore the statutory authority behind the regulations and examine how the Office of Professional Responsibility (OPR) oversees compliance and enforces professional standards.

The course also reviews key practitioner responsibilities under Circular 230, including requirements related to competence, due diligence, ethical conduct, and client representation. Through practical examples and discussion of real-world compliance scenarios, attendees will gain insight into how these rules apply in everyday tax practice.

By the end of the session, participants will have a clearer understanding of the expectations placed on tax professionals and the steps they can take to maintain compliance and uphold professional integrity when representing clients before the IRS..

Learning Objectives:

• Understand the statutory and regulatory foundation of Circular 230 and its role in governing tax practice.

• Describe the mission, structure, and enforcement process of the Office of Professional Responsibility (OPR).

• Identify practitioner responsibilities under Circular 230, including standards for competence, due diligence, and ethical conduct.

• Apply ethical and compliance principles to everyday tax practice to minimize risk of violations or disciplinary actions.

• Implement practical procedures and internal controls that help maintain ongoing compliance with Circular 230 requirements.

Topics Covered:

• Overview and Authority of IRS Circular 230

• Role and Enforcement Authority of the Office of Professional Responsibility (OPR)

• Standards of Competence and Due Diligence for Tax Practitioners

• Ethical Requirements and Professional Conduct

• Representation Rights and Responsibilities Before the IRS

• Best Practices for Maintaining Circular 230 Compliance

Credits and Other information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 120 minutes

Who Will Benefit:

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

About Our Speaker

Thomas (“Tom”) Curtin, Esq., currently serves as the Acting Director of the IRS Office of Professional Responsibility (OPR), a role he assumed on October 5, 2025. In this capacity, Tom leads the Service’s independent office responsible for interpreting, overseeing, and enforcing Circular 230, which governs tax professionals who practice before the IRS.

Prior to joining OPR, Tom had been with the IRS Return Preparer Office (RPO) since December 2017, serving as the Executive Director of the Joint Board for the Enrollment of Actuaries and most recently as the Acting Deputy Director of RPO. In these roles, he helped oversee IRS policies and programs related to tax return preparer oversight, compliance, education, and credentialing, and he administered the federal enrollment and renewal program for Enrolled Actuaries..