This course - one of our "Understanding the Principles of Individual Taxation" series - will cover the rules and requirements for recordkeeping while operating as a tax practitioner. This will touch on both general IRS rules and specific rules outlined in Circular 230.

This course will cover Treasury Circular No. 230; The comprehensive guide to identifying who can practice before the IRS and in what capacity. It will also cover how to operate with due diligence individually and for your firm as well as how to avoid practitioner penalties. We will also touch on how to properly maintain … Continue reading "Digestible Circular 230"

This course covers updates and changes to the tax law for the upcoming TY2024 tax season as outlined mainly inside Rev. Procedure 2023-34. This will contain the bulk of inflationary figures and assorted updates and additions to tax law for TY2024 onwards. While the main body of content is for TY2024, some discussion of relevant … Continue reading "Tax Law Updates - TY2024"

This course covers updates to TY2024 and beyond, as introduced through the SECURE Act 2.0. This is intended to be an introductory course governing a broad overview with selective expansion on topics which apply primarily to individual taxpayers for TY2024 onwards and for provisions set to go into place during the year.