Tax Professional Due Diligence 2026 with Jason Daughtry

2 IRS Ethics CE

This comprehensive course is designed for tax professionals who want to master the due diligence requirements under the Internal Revenue Code and avoid costly penalties. Whether you're an experienced Enrolled Agent, CPA, attorney, or a tax preparer looking to improve compliance, this program delivers critical insights into IRS expectations and enforcement strategies.

You’ll gain an in-depth understanding of the due diligence rules under IRC §6695(g), applicable to returns and claims involving the Earned Income Tax Credit (EITC), Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), Other Dependent Credit (ODC), American Opportunity Tax Credit (AOTC), and Head of Household (HOH) filing status.

Through practical case studies, real-life audit scenarios, and sample documentation templates, you’ll learn how to:

• Satisfy the four due diligence requirements
• Accurately complete and maintain Form 8867
• Avoid red flags that trigger IRS audits and penalties
• Build a defensible due diligence file

It also covers recent trends in IRS enforcement, including “knock and talk” visits, as well as the Office of Professional Responsibility —and how to respond if your practice is targeted.

Viewers leave with actionable tools and checklists to immediately implement in their practice, helping safeguard their reputation, clients, and livelihood.

2 IRS Ethics CE

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IRS Program #: 7Q3WU-E-00865-26-S