Internal Revenue Code and Tax Return Preparation Regulations

The Internal Revenue Code (IRC) encompasses the federal statutory tax laws in the United States, outlining the rules for income, payroll, gift, estate, and excise taxes, among others. Tax return preparation regulations refer to the specific IRS guidelines and requirements for the accurate documentation, calculation, and submission of tax returns by individuals and entities.

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Lesson Videos

Internal Revenue Code and Tax Return Preparation Regulations Overview lesson thumbnail Internal Revenue Code and Tax Return Preparation Regulations Overview Introduction to Internal Revenue Code and Tax Return Preparation Regulations lesson thumbnail Introduction to Internal Revenue Code and Tax Return Preparation Regulations IRS Tax Forms lesson thumbnail IRS Tax Forms Types of Federal Taxes lesson thumbnail Types of Federal Taxes Types of State and Local Taxes lesson thumbnail Types of State and Local Taxes Tax Cuts and Jobs Act of 2017 lesson thumbnail Tax Cuts and Jobs Act of 2017 Marginal Tax Rates lesson thumbnail Marginal Tax Rates Organizational Authority and Discipline lesson thumbnail Organizational Authority and Discipline Authoritative Value of Various Sources lesson thumbnail Authoritative Value of Various Sources Tax Return Preparers lesson thumbnail Tax Return Preparers Listed Transactions and Reportable Transactions lesson thumbnail Listed Transactions and Reportable Transactions Standards for Tax Preparation lesson thumbnail Standards for Tax Preparation Circular 230 lesson thumbnail Circular 230 Tax Preparer Responsibilities to Clients and Third Parties lesson thumbnail Tax Preparer Responsibilities to Clients and Third Parties Statute of Limitations Regarding Taxes lesson thumbnail Statute of Limitations Regarding Taxes Client Refund Checks lesson thumbnail Client Refund Checks Disclosure of Tax Positions lesson thumbnail Disclosure of Tax Positions Understatement Due to Unreasonable Position lesson thumbnail Understatement Due to Unreasonable Position Tax Preparer Penalties for Unethical Behavior lesson thumbnail Tax Preparer Penalties for Unethical Behavior Estimated Tax Payments lesson thumbnail Estimated Tax Payments Tax Return Extensions lesson thumbnail Tax Return Extensions Taxpayer Penalties lesson thumbnail Taxpayer Penalties Tax Preparer Regulations lesson thumbnail Tax Preparer Regulations Internal Revenue Code and Tax Return Preparation Regulations Summary lesson thumbnail Internal Revenue Code and Tax Return Preparation Regulations Summary Internal Revenue Code and Tax Return Preparation Regulations - Practice Questions lesson thumbnail Internal Revenue Code and Tax Return Preparation Regulations - Practice Questions

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Ethics and Responsibilities in Tax Practice
Module: 2 Concepts, 33 Lessons
Internal Revenue Code and Tax Return Preparation Regulations Overview
3:53
Introduction to Internal Revenue Code and Tax Return Preparation Regulations
2:59
IRS Tax Forms
5:40
Types of Federal Taxes
4:24
Types of State and Local Taxes
4:47
Tax Cuts and Jobs Act of 2017
7:30
Marginal Tax Rates
4:26
Organizational Authority and Discipline
15:20
Authoritative Value of Various Sources
9:43
Tax Return Preparers
4:53
Listed Transactions and Reportable Transactions
4:26
Standards for Tax Preparation
10:04
Circular 230
33:47
Tax Preparer Responsibilities to Clients and Third Parties
5:45
Statute of Limitations Regarding Taxes
3:28
Client Refund Checks
2:21
Disclosure of Tax Positions
6:35
Understatement Due to Unreasonable Position
2:52
Tax Preparer Penalties for Unethical Behavior
2:42
Estimated Tax Payments
6:07
Tax Return Extensions
3:16
Taxpayer Penalties
6:22
Tax Preparer Regulations
4:22
Internal Revenue Code and Tax Return Preparation Regulations Summary
2:27
Internal Revenue Code and Tax Return Preparation Regulations - Practice Questions
4:02
Interacting with the IRS: Tax Positions, Audits, Appeals and Judicial Process Overview
3:15
Introduction to Interacting with the IRS
7:21
IRS Audits
6:24
Administrative Appeals Process
2:33
Federal Judicial Process
11:00
Small Cases Division, Writ of Certiorari, and Notices of Deficiency
5:03
Interacting with the IRS: Tax Positions, Audits, Appeals and Judicial Process Summary
0:51
Interacting with the IRS: Tax Positions, Audits, Appeals and Judicial Process - Practice Questions
4:35