Introduction
A. Ethics and Responsibilities In Tax Practice
Regulations governing practice before the Internal Revenue Service
Internal Revenue Code and Regulations related to tax return preparers
B. Licensing and Disciplinary Systems
C. Federal Tax Procedures
Audits, appeals and judicial process
Substantiation and disclosure of tax positions
Taxpayer penalties
Authoritative hierarchy
D. Legal Duties And Responsibilities
Common law duties and liabilities to clients and third parties
Privileged communications, confidentiality and privacy acts
