
General Ethics CPE
Frivolous Tax Arguments and Scams
- 2 CPE Hours
- General Ethics
- Online Self-Study
- Course #9000L
$39.50
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100% money-back guarantee for 45 days. No extra fees for exams or certificates.
About This Course
This course examines common frivolous tax arguments and the legal consequences of advancing them.
It covers contentions regarding the voluntary nature of tax filing and payment, constitutional challenges to
the tax system, the penalties and fines that may be assessed in frivolous tax cases, and the IRS’s current
Dirty Dozen list of tax scams that tax preparers should be aware of.
IRS Approval: XE26W-E-00530-26-S
Learning Objectives
- To recognize characteristics of common frivolous tax positions
- To identify the penalties and fines that may be assessed in frivolous tax cases
- To identify the current “Dirty Dozen” tax scams
Course Details
Course #: 9000L
Delivery: Self-Study
CPE Hours: 2
Course Level: Basic
Prerequisites: None
Advanced Preparation: None
NASBA Area of Study: Ethics
Total Pages: 42
Questions: 10
What You Get
- Course materials available immediately after purchase
- Online final exam with instant grading
- Instant certificate of completion, kept in My Account
- No additional fees for exams, grading or certificates
- A full refund within 45 days of purchase if you are not satisfied for any reason
General ethics courses are accepted by many state boards. See which states accept them.
More General Ethics Courses
Are You an Enrolled Agent?
This course is also included in the Unlimited EA CE membership, $99 a year for every IRS-approved course we offer, with daily IRS credit reporting.
Sequoia CPE 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 the 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: www.nasbaregistry.org