Start strong. In this kickoff module, we set the foundation every high‑performing preparer needs—how the U.S. tax system works, who must file, where your authority begins and ends, and the professional standards that keep your practice audit‑ready and client‑trusted. You’ll leave clear on your responsibilities under Circular 230, basic filing rules, and how the AFSP/AFTR framework impacts your representation rights.
Module 1: Tax Foundations + The Role of The Preparer (SGOXP-T-00014-25-S)
