Module 1: Tax Foundations and The Role of The Preparer

Module 1: Tax Foundations & The Role of the Preparer
Start your tax journey with the essentials every pro must master. In this module, you’ll learn the history and purpose of the U.S. tax system, who must file, and how filing deadlines and extensions work. You’ll step into your role as a preparer, understanding the difference between taxpayer vs. preparer responsibilities, the basics of accounting methods, and the ethical standards outlined in IRS Circular 230. This module sets the stage for everything ahead — giving you the confidence, clarity, and professionalism to build a tax career with CEO-level energy.