About Course
TPMO: Compliance and New Rules
General Information
Course Description
TPMO: Compliance and New Rules is a professional training program designed for tax return preparers, tax professionals, tax preparation firms, and advanced students who need to understand the current IRS compliance environment.
The course explains the administrative reorganization associated with the Tax Professional Management Office (TPMO) and its relationship with the Return Preparer Office (RPO), Office of Professional Responsibility (OPR), PTIN requirements, professional credentials, and representation rights.
The program uses Circular 230 as the foundation of professional compliance and develops the responsibilities related to competence, due diligence, communication, supervision, error correction, confidentiality, and conflicts of interest.
It also covers operational compliance requirements for tax preparers, including PTIN, Annual Filing Season Program (AFSP), Form 8867, due diligence, credits and sensitive filing statuses, Internal Revenue Code Sections 6694 and 6695 penalties, and defensive documentation practices.
The course connects these rules with the daily operations of a modern tax office. Topics include data security, privacy, Written Information Security Plan (WISP), access controls, secure transmission, responsible use of artificial intelligence, human review, future audits, and internal controls.
The objective is to transform official rules and guidance into documented, reasonable, and defensible professional processes.
Course Objective
Strengthen the professional judgment of tax preparers by providing the knowledge needed to understand and apply IRS compliance requirements, including TPMO, RPO, OPR, Circular 230, PTIN, representation, ethics, due diligence, penalties, data security, responsible artificial intelligence use, and internal practices that support a documented, prudent, and defensible tax practice.
Learning Objectives
- Understand IRS organizational changes and the purpose of the Tax Professional Management Office (TPMO).
- Differentiate the roles of TPMO, RPO, and OPR, as well as PTIN limitations and representation rights.
- Apply Circular 230 requirements related to competence, due diligence, supervision, conflicts, and error correction.
- Develop due diligence procedures using reasonable questions, Form 8867, and defensible client files.
- Identify preparer penalties related to signatures, PTIN requirements, unsupported positions, and lack of due diligence.
- Protect taxpayer information through WISP, privacy procedures, and secure transmission practices.
- Use technology and artificial intelligence responsibly without replacing professional judgment.
Who Should Take This Course
- Tax return preparers with or without credentials who want to understand IRS responsibilities and professional limitations.
- Enrolled Agents, CPAs, attorneys, and other professionals subject to professional conduct requirements.
- Annual Filing Season Program participants and professionals responsible for PTIN compliance.
- Tax office owners and supervisors who need documented internal controls.
- Advanced students and support staff involved in due diligence and taxpayer data security.
Course Content – 11 Chapters
| # | Title | Description |
|---|---|---|
| 01 | IRS Reorganization and the Creation of TPMO | Purpose, scope, and limitations of TPMO. |
| 02 | The IRS Professional Ecosystem | RPO, OPR, PTIN requirements, and representation rights. |
| 03 | Circular 230: Regulatory Framework | Practice rules, professional conduct standards, and penalties. |
| 04 | Professional Responsibilities Under Circular 230 | Competence, due diligence, and documentation requirements. |
| 05 | Professional Ethics and Conflicts of Interest | Confidentiality, independence, and informed consent. |
| 06 | PTIN, Renewals, AFSP, and Credentials | Professional requirements and limitations. |
| 07 | Due Diligence and Form 8867 | Reasonable questions, documentation, and high-risk credits. |
| 08 | IRS Preparer Penalties | Risks related to negligence and inadequate compliance. |
| 09 | Data Security and Privacy | WISP requirements, access controls, and taxpayer information protection. |
| 10 | Applied Artificial Intelligence | Responsible AI use and required human verification. |
| 11 | The Future of Tax Audits | Defensive processes and internal controls. |
What You Will Achieve
- Clearly explain what changes and what does not change with TPMO.
- Differentiate tax preparation, representation, and professional credentials.
- Apply Circular 230 standards and document professional decisions.
- Review PTIN, AFSP, Form 8867, and applicable preparer penalties.
- Design reasonable privacy and data security controls.
- Integrate artificial intelligence with human review and professional supervision.
- Build a defensible tax practice through documented internal controls.
Course Materials
- Professional Manual: TPMO: Compliance and New Rules
- Course syllabus and practical activities.
- Circular 230 and official OPR materials.
- Resources covering PTIN, AFSP, Form 8867, and preparer penalties.
- IRS Publication 4557 and IRS Publication 5293.
- Case studies, risk assessment matrices, and checklists.
- Professional glossary and tax office improvement plan.
Assessment
| Component | Requirement |
|---|---|
| Section Review Questions | 20% — Understanding rules and documentation requirements. |
| Practical Exercises and Case Studies | 30% — Application of Circular 230 and internal controls. |
| Final Examination | 50% — Comprehensive evaluation of course content. |
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