This course covers selected provisions of Circular 230 related to practitioner ethical obligations to the taxpayer and tax administration. There will be an emphasis on applications to real-life situations.

Learning Objectives

  • Review selected Circular 230 provisions applicable to tax return preparation and practice before the Internal Revenue Service.
  • Apply knowledge of Circular 230 provisions to real-life situations in practice.

Education Information

IRS Program Number: NMVBP-E-00189-21-O

Length: 100 minutes plus optional question-and-answer session (no CE)

Prerequisite: None

Advanced Preparation: None

Program Level: Basic

Delivery Method: Online Webinar/Group Internet Based

Field of Study: NASBA-Approved Regulatory Ethics, IRS: Ethics

Credit Hours:

2 IRS Ethics CE

2 NASBA-Approved Regulatory Ethics CPE (Compass Tax Educators is approved by NASBA as a CPE provider but is not approved as a CPE provider by any individual state accountancy board. This class focuses on Circular 230 and federal ethics issues only. We recommend you confirm that this course meets the Regulatory Ethics requirements for your state.)

All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators.  IRS CE and NASBA CPE credits are available for the live webinars by responding to polling questions that randomly appear during the live event.  Attendees must respond to the required number of poll questions for each CE/CPE 50 minute hour; if you meet that minimum and if you have provided a valid PTIN, your CE is  automatically reported to and a CE/CPE certificate is generated within 10 days of the event. 

See below for more information regarding administrative policies, such as complaints or refunds, or contact Sherrill Trovato, EA, USTCP, President of Gregory & Associates, Inc., at 714.777.9359.  There are no prerequisites or advanced preparation required for this webinar.  

OFFICIAL NATIONAL REGISTRY OF CPE SPONSORS STATEMENT:  Gregory & Associates, Inc. dba Compass Tax Educators is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:  

IRS CE: Gregory & Associates, Inc., IRS Provider Number MNVBP, dba Compass Tax Educators is authorized by the IRS Return Preparer Office to offer CE to enrolled agents in accordance with their policy for the live course sessions under Treasury Department Circular 230 Sections 10.6(f) and 10.9. This does not constitute an endorsement by the IRS RPO.

Webinar Policies, Refunds, Cancellations: 

Ticketing ends 30 minutes prior to the live event, or 1:30 PM ET.

If you are unable to attend the live webinar for any reason, you can cancel up to 12:00 PM ET the day before the webinar begins. If you cancel, you can receive either a refund of fees paid, less a $35 administrative fee, or access to the on-demand webinar on the same topic. 

If you have any questions regarding our refund policy, or any other administrative policy, please contact Sherrill Trovato, EA, USTCP at 714.777.9359 or Geri Bowman, CPA, EA, USTCP at 330.628.0415.

About the instructors

CPA EA USTCP Geri Bowman

Geri Bowman, CPA EA USTCP, holds a BS, Accounting degree from University of Akron. Her tax and accounting firm in Mogadore, Ohio focuses on serving the small business market. She is a certified public accountant with more than 25 years’ experience, an enrolled agent, and was admitted to practice before the United States Tax Court in 2013. She is a Fellow of the National Tax Practice Institute (NTPI), served as the NTPI Planning committee chair for several years, and continues to serve on NAEA committees at the national level. Geri has taught for the NTPI and various NAEA state and local affiliates. Geri was presented with the 2015 President’s Award in recognition for her efforts with the education programs offered by NAEA, and she received the NAEA Excellence in Education award in 2016.

EA CTP USTCP Thomas Gorczynski

INSTRUCTOR THOMAS A. GORCZYNSKI, EA, CTP, USTCP is the Senior Tax Consultant at Gorczynski & Associates, LLC in Phoenix, AZ.  He is an enrolled agent, a Certified Tax Planner, a Fellow of the National Tax Practice Institute (NTPI), and was admitted to practice before the United States Tax Court in 2015. He earned a Master of Science in Taxation from Golden Gate University and a Certificate in Finance and Accounting from the Wharton School at the University of Pennsylvania. His firm specializes in tax preparation for small business owners and individuals with foreign income and asset reporting requirements, tax controversy representation, and advanced tax planning strategies.  Tom is a nationally-known speaker on tax law and procedure and has spoken for the National Association of Enrolled Agents (NAEA), the California Society of Enrolled Agents Super Seminars, and other national, state, and local organizations.  He also is a skilled technical writer on tax law and strategy and published in EA Journal. 

MBA MST EA USTCP Sherrill Trovato

INSTRUCTOR SHERRILL L. (GREGORY) TROVATO, MBA, MST, EA, USTCP holds degrees in BA, Accounting, MBA (Finance), and Master of Science (Taxation).  She is an enrolled agent with 30 years’ experience, a Fellow of the National Tax Practice Institute (NTPI), and was admitted to practice before the US Tax Court in 2001.  Her Fountain Valley, CA firm focuses on individual and small business needs including tax preparation and controversy representation.  She was a regular NTPI instructor between 2002-2017, frequently speaks at various organizations, and has authored several tax and financial articles for professional journals.  Sherrill developed and began teaching Preparing to Practice before the US Tax Court after passing the exam on her first attempt; nearly 80% of those passing the exam since 2002 have been her students or used her materials.  Her awards include the NAEA Excellence in Education award (2004), NAEA’s Mentor of the Year award (2011), and the Founders Award (2014), NAEA’s highest award bestowed upon a member, to recognize her significant achievement and contributions on behalf of enrolled agents.

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