OSEA Oklahoma Sooner (Virtual) Chapter Special Event - Join us at 11:00 am Central time September 24, 2026
The Sooner Chapter of the Oklahoma Society of Enrolled Agents is pleased to host a special online educational event on Thursday, September 24, 2026, at 11:00 a.m. Central.
Attorney Angela Holland of the Internal Revenue Service Office of Professional Responsibility will speak to us on Circular 230. This program, which offers 1 hour of IRS ethics CE, will provide an introduction to Circular 230 and address enforcement of regulations governing practice before the IRS.
Circular 230 is the legal document that governs "practice before the IRS" by enrolled agents, CPAs, and attorneys. It establishes ethical standards and rules of conduct for tax professionals, and covers such topics as eligibility, who is authorized to represent taxpayers; duties, requiring competence, diligence and information disclosure while managing conflicts of interest; standards for issuing tax opinions and written advice; and discipline, including procedures for sanctioning violations with penalties ranging from censures and monetary fines to disbarment from IRS practice.
The Office of Professional Responsibility (OPR) has exclusive authority and oversight responsibility for tax practitioner conduct and discipline, including tax return preparers in the IRS's Annual Filing Season Program. Its enforcement activities include instituting disciplinary proceedings and pursuing sanctions for confirmed violations of the regulations in Circular 230.
This course will provide a practical understanding of Circular 230 and OPR's role in discipline by an attorney on the front lines of enforcement. The Sooner Chapter is excited to make this program available free of charge to our OSEA members and colleagues.
IRS Course ID: FAHHB-E-00199-26-O.
1 CE Hour -- Ethics.
No cost for this event but please support us by considering registering for our major Oklahoma seminars (both available in person or by Zoom) in Oklahoma City and Northeast Oklahoma.
