Ethics and Due Diligence
Orange County - South Chapter Virtual Meeting

Date/Time:

Monday, October 5, 2026
6:00 PM to 8:00 PM

Location:

Online Meeting via Zoom
This will be Zoom Meeting. Once you register and pay, the Zoom link will be provided for you to log in at the designated meeting time. Zoom requires registration before entering the meeting.

Topic:

Ethics (1hr) Review of Treasury Circular 230, Regulations Governing Practice Before the Internal Revenue Service (31 C.F.R. Part 10), and a discussion of conflicts of interest, including the identification of conflicts, types of conflicts, and resolutions of conflicts. Due Diligence (1hr) Review the due diligence requirements when preparing returns or claims for refund, claiming the: Earned Income Tax Credit (EITC), Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), Credit for Other Dependents (ODC), American Opportunity Tax Credit (AOTC), and the Head of Household (HOH) filing status. Discuss Due Diligence law, IRS Form 8867, knowledge and recordkeeping, and consequences for not meeting due diligence requirements.

Presenter:

Jerrie Muir, EA
Jerrie Muir is an Enrolled Agent who previously worked for the Internal Revenue Service as a Tax Auditor, Internal Revenue Agent, and Stakeholder Relationship Tax Consultant. Jerrie has taught income tax, QuickBooks, and accounting classes at many Southern California community colleges. He has served in the U.S. Marine Corps and U.S. Army and is a U.S. Army War College graduate. Jerrie has over 25 years of teaching and tax preparation experience in the U.S., and overseas at military installations and U.S. Embassies. His focus is tax preparation for the self-employed taxpayer. Jerrie also has experience preparing individual tax returns that utilize the Foreign Earned Income Exclusion, Foreign Tax Credit, and military-related tax provisions.Jerrie can help you meet your federal and state tax obligations, file any required tax returns, and if needed, provide audit representation before the Internal Revenue Service and Franchise Tax Board

CPE Information:

2 Ethics hour(s) (Topics meeting the ethics requirements under Cir 230)

IRS: 18QC1-E-02329-26-O
CTEC: 1000-CE-05827

Knowledge Level: Intermediate (Basic knowledge helpful)

Cost:

Price if registered by October 1, 2026
Member Registration Fee: $50
Non-Member Registration Fee: $80

Price if registered after October 1, 2026
Member Registration Fee: $60
Non-Member Registration Fee: $90

Cancellation and Refund Policy
Written cancellations will be accepted up to three (3) business days before the course begins for a full refund. Please email your request to [email protected]. No refunds will be given if cancellation notice is received later than three (3) business days before the course begins, or for no-show registrants.

CSTC has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.