ETHICS
by Jennifer MacMillan, EA
Jennifer 
MacMillan, EA, currently serves as the National Association of Enrolled Agents (NAEA) President (2025-2026). She has served as a Chair of the Internal Revenue Service Advisory Council (IRSAC) and past president of the California Society of Enrolled Agents (CSEA). She sold her Santa Barbara, CA tax practice which specialized in individual income tax preparation and representation services. Jennifer is a Fellow of the National Tax Practice Institute (NTPI) and has taught a variety of tax topics for NTPI, NAEA, CSEA and Spidell Publishing over the years. She is currently semi-retired, living in Colorado.
"The time is always right to do what is right." — Martin Luther King Jr.
This course is designed to provide an overview and practice scenarios, highlighting aspects of Circular 230 most relevant to working in today’s tax practice.
The objectives of this course are to give the practitioner insight and perspectives, allowing them to:
- Understand the current requirements for Practice before the IRS,
- Gain increased awareness of key sections of Circular 230,
- Recognize key aspects of securing client information, and
- Identify and manage common situations that can arise in a tax practice.
Online Group/Internet Based -- 2 Ethics CE awarded
Registration Fee $25 for members; $35 for non-members.
- Prerequisites: Basic knowledge of Federal Tax.
- Program Level: Intermediate
- Delivery Method: Group Internet Based
- Who Should Attend: Enrolled Agents, CPAs, Tax Preparers, Tax Attorneys.
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A few days after the presentation, all paid Registrants will receive their CE Certificate (if earned), another copy of the PDF Slide Deck as well as the link to the Presentation recording for future reference.
