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The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: IRS Circular 230 Tax Ethics Back on Popular Demand IRS Circular 230 Tax Ethics NASBA 2.0 for CPAs and IRS 2.0 for EAs On Demand Webinar | Thu, December 7, 2017 | 120 minutes Available All Day Read More IRS Circular 230: Understand Your Ethical Duties and Responsibilities [...] Content analysis details: (2.9 points, 3.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. [URIs: cloudfront.net] 1.1 CK_HELO_DYNAMIC_SPLIT_IP Relay HELO'd using suspicious hostname (Split IP) 0.5 KAM_NUMSUBJECT Subject ends in numbers 0.0 T_SPF_TEMPERROR SPF: test of record failed (temperror) 0.0 HEADER_FROM_DIFFERENT_DOMAINS From and EnvelopeFrom 2nd level mail domains are different 0.8 MPART_ALT_DIFF BODY: HTML and text parts are different 0.4 MIME_HTML_MOSTLY BODY: Multipart message mostly text/html MIME 0.0 HTML_MESSAGE BODY: HTML included in message -0.5 BAYES_05 BODY: Bayes spam probability is 1 to 5% [score: 0.0194] 0.6 KAM_ADVERT2 RAW: This is probably an unwanted commercial email... 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid -0.1 DKIM_VALID Message has at least one valid DKIM or DK signature X-Spam-Flag: NO ------=_Part_17962111_1414795872.1512385532654 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 7bit ------=_Part_17962111_1414795872.1512385532654 Content-Type: text/html;charset=UTF-8 Content-Transfer-Encoding: quoted-printable IRS Circular 230 Tax Ethics</ti= tle><style>body {margin: 10px 0; padding: 0 10px; background: #cecece; font= -size: 16px; color:#003366;} table {border-collapse: collapse;} td {font-fa= mily: Calibri, serif; color: #333333;} @media only screen and (max-width:590px) { body,table,td,p,a,li,blockquote { -webkit-text-size-adjust:none !importan= t; } table {width: 100% !important;} .responsive-image img { height: auto != important; max-width: 100% !important; width: 100% !important; } }</style><= /head><body style=3D"background: #cecece; color: #003366; font-size: 16px; = margin: 0; padding: 0;"><table cellpadding=3D"0" cellspacing=3D"0" align=3D= "center" bgcolor=3D"#ffffff" style=3D"border-collapse: collapse; font-size:= 16px; width: 600px; color: #003366; border: 1px solid; margin-top: 10px;">= <tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, ser= if; background: #07456b; font-size: 25px; padding: 10px 10px 1px 10px; bord= er-bottom: 2px solid #07456b;"><font style=3D"font-size:27px; line-height:3= 7px; color:#ffffff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuche= t MS', Verdana, sans-serif"><em>Back on Popular Demand</em></font></td></tr= ><tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, se= rif; background: #07456b; font-size: 25px; padding: 10px 10px 10px 10px; bo= rder-bottom: 2px solid #07456b;"><font style=3D"font-size:44px; line-height= :54px; color:#ffffff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuc= het MS', Verdana, sans-serif"><strong>IRS Circular 230 Tax Ethics</strong><= /font></td></tr><tr><td align=3D"center" style=3D"color: #ffffff; font-fami= ly: Calibri, serif; background: #07456b; font-size: 25px; padding: 10px; bo= rder-bottom: 2px solid #07456b;"><font style=3D"font-size:22px"><u>NASBA 2.= 0 for CPAs and IRS 2.0 for EAs</u></font></td></tr><tr><td valign=3D"top" a= lign=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; = font-family: Calibri, serif; padding: 10px 10px 10px 10px; line-height: 25p= x; font-size: 18px;"><strong>On Demand Webinar | <u>Thu, December 7, 2017</= u> | 120 minutes<br>Available All Day</strong></td></tr><tr><td valign=3D"t= op" align=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003= 366; font-family: Calibri, serif; padding: 0 10px 10px 10px; font-size: 18p= x; line-height: 35px;"><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuo= roda/8ccceb097e2fd0dc88d18ad31e6263bd/62222c08db20cc5940aa635f5f8651a1" sty= le=3D"font-size:20px; background:#f05910; color:#ffffff; text-decoration:no= ne; padding:3px; border-radius:5px;" rel=3D"8ccceb097e2fd0dc88d18ad31e6263b= d"><b> =C2=A0=C2=A0 Read More =C2=A0=C2=A0</b></a></td></tr><tr><td style= =3D"color: #003366; font-family: Calibri, serif; padding: 10px 15px 10px 15= px; margin: 0px;" bgcolor=3D"#ffffff"><strong>IRS Circular 230: Understand = Your Ethical Duties and Responsibilities</strong><br><br>We all try to do t= he right thing, but many of us have busy practices with pressures that may = cause us to inadvertently face an ethical problem. <a href=3D"https://d38rq= s2egh08o4.cloudfront.net/nuoroda/86d2783072b408c5a64a13edf8e37943/62222c08d= b20cc5940aa635f5f8651a1" rel=3D"86d2783072b408c5a64a13edf8e37943"><strong>T= he Regulations Governing Practice before the Internal Revenue Service</stro= ng></a> (Treasury Department Circular 230) provides guidance for tax profes= sionals who practice before the IRS regarding statutes and regulations they= must comply with to ensure their "fitness to practice" before the IRS. Cir= cular 230 has recently been revised and it has imposed new duties and respo= nsibilities upon practitioners who represent taxpayers before the IRS. Stat= e licensed attorneys, CPAs, IRS-enrolled agents, enrolled retirement plan a= gents, enrolled actuaries, and others who practice before the IRS must comp= ly with these requirements.</td></tr><tr><td style=3D"color: #003366; font-= family: Calibri, serif; padding: 10px 15px; margin: 0px;" bgcolor=3D"#fffff= f">Tax practitioners found to be in violation of their ethical duties in re= gards to a taxpayer's rights, privileges or liabilities under IRS regulatio= ns can be publicly reprimanded or censured, suspended from anywhere between= one to 59 months and can even be disbarred for five years under Circular 2= 30, according to the <a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoro= da/b96c9cb59f50f4d0775526729ffc66e6/62222c08db20cc5940aa635f5f8651a1" rel= =3D"b96c9cb59f50f4d0775526729ffc66e6"><strong>Office of Professional Respon= sibility (OPR)</strong></a>. In addition, the practitioner may be penalized= up to the gross income derived or to be derived from the unethical conduct= that led to the penalty. This session with tax attorney <strong>Robert E. = McKenzie</strong> is designed to help you avoid violating your ethical duti= es under these regulations.</td></tr><tr><td style=3D"color: #003366; font-= family: Calibri, serif; padding: 15px 15px 0px 15px; margin: 0px;" bgcolor= =3D"#ffffff"><strong>Session Highlights</strong><ul><li>Standards and penal= ties for tax preparers</li><li>Conflicts of interest</li><li>Due diligence<= /li><li>Understand your duties</li><li>The best practices to avoid problems= </li></ul></td></tr><tr><td style=3D"color: #003366; font-family: Calibri, = serif; padding: 10px 15px 10px 15px; margin: 0px;" bgcolor=3D"#ffffff"><str= ong>NASBA & IRS Category of Study: Ethics</strong><br><br><strong>Level= : Intermediate</strong></td></tr><tr><td valign=3D"top" align=3D"center" bg= color=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family: Calib= ri, serif; padding: 10px 10px 10px 10px; font-size: 18px;"> <strong>Faculty= : Robert E. McKenzie</strong></td></tr><tr><td valign=3D"top" align=3D"cent= er" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family:= Calibri, serif; padding: 0px 10px; font-size: 18px; line-height: 30px;"><a= href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/5e8d995f20dc142503e2= 896a733b2bc2/62222c08db20cc5940aa635f5f8651a1" style=3D"font-size:20px; bac= kground:#f05910; color:#ffffff; text-decoration:none; padding:3px; border-r= adius:5px;" rel=3D"5e8d995f20dc142503e2896a733b2bc2"><b> =C2=A0=C2=A0 Regis= ter Now =C2=A0=C2=A0</b></a></td></tr><tr><td valign=3D"top" align=3D"cente= r" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family: = Calibri, serif; padding: 10px 10px 1px 10px; font-size: 18px; line-height: = 30px;">Use <strong style=3D" font-size:18px;">DK20</strong> to get <strong = style=3D" font-size:18px;">$20</strong> off. <br>For group discounts, pleas= e call <strong><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/dc9= 90f5e8ee03f6b1ee68c5b20af540d/62222c08db20cc5940aa635f5f8651a1" target=3D"_= blank" rel=3D"dc990f5e8ee03f6b1ee68c5b20af540d">1-800-223-8720</a></strong>= .</td></tr><tr><td align=3D"center" valign=3D"top" bgcolor=3D"#ffffff" styl= e=3D"color: #003366; font-family: Calibri, serif; font-size: 11px; line-hei= ght: 15px; padding: 10px;"><hr><strong>Disclaimer:</strong> The content her= ein does not represent any association between IRS and Eli Financial LLC. I= RS neither endorses any product of Eli Financial LLC nor warrants accuracy = of the content hereto.</td></tr></table><table cellpadding=3D"0" cellspacin= g=3D"0" align=3D"center" bgcolor=3D"#ffffff" style=3D"border-collapse: coll= apse; font-size: 11px; width: 600px; color: #003366;"><tr><td style=3D"colo= r: #000000; font-family: Calibri, serif; background: #cecece; padding: 10px= 0;"><strong>Reference No.:</strong> EMLT20AS</td></tr></table><p align=3D"= center"><font color=3D"#000000" size=3D"1" face=3D"Arial">We hope you found= this message to be useful.<br>If you don't wish to receive any further com= munication, please click the unsubscribe link below. Your request will be processed within 10 days. 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