Tax Talk Today - The Task Show For The Tax Pro

Ethics & Standards for Practitioners – Circular 230 Review

Tuesday, May 8, 2018
You have one year from airing date to use this course as credit.
2:00 PM – 3:40 PM ET
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Continuing Education

CPE Program Knowledge Level: Ethics
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0122
IRS/RPO Approved Program
IRS RPO Course #: Coming Soon

Program Content

This online learning program, presented as a live webcast, will be also archived for QAS Self Study. The program will be available for viewing for 12 months after the live webcast. A moderated panel of IRS and industry experts will present the content during a live, interactive discussion, where participant questions can be submitted. Questions will be answered live on the program or posted on the Resources page.

The program, through a lively round-table discussion and real time interaction with the audience, looks at any changes that affect the rules governing practice before the IRS and the prospects for upcoming changes. The program will focus on the role of the IRS Office of Professional Responsibility in assuring that practitioners maintain the highest ethical standards. Panelists also will focus on ethical problems most often faced by tax practitioners, the penalties that may be imposed on practitioners, and the impact of preparer penalties on the conduct of a professional's practice.

By the end of the program, participants will have a practical understanding, through accurate, current, and effectively designed communications, of the ethical obligations of practitioners, the role of OPR in enforcing ethical obligations, and the penalties imposed on practitioners who fall short.

Program Learning Objectives

1) Identify the obligations practitioners owe to clients and the IRS.

2) Identify the obligations IRS owes to tax practitioners.

3) Identify the role of the Office of Professional Responsibility in enforcing ethical practices by tax professionals.

4) Identify the penalties that may be imposed on return preparers and practitioners and the best practices to follow to avoid those penalties.

Program Outline


May 2018 Guest Moderator

Les Witmer, APR
Communications Consultant

Les Witmer has served as the moderator for Tax Talk Today since 2001. He is a Communications Consultant in Atlanta. He retired after a distinguished career of 34 years with the Federal Government serving the last 23 years with the Internal Revenue Service. He held various positions with the IRS in Communications and Taxpayer Information and retired during the stand-up of the Wage and Investment Division as the Director of Communications. He also was periodically assigned by the U.S. Treasury Department to the Office of Economic Cooperation and Development (OECD) to be a member of an international team that advised and conducted seminars on Taxpayer Information and Customer Service programs to tax and ministry of finance officials from Russia and other Eastern European Countries. Preceding IRS, he served on active duty with the U.S. Army including as an infantry officer in Vietnam. He had other active duty and reserve assignments culminating with being activated during Desert Storm. He retired as a Lieutenant Colonel. He holds a B.S. in Journalism from the University of Southern Mississippi and an M.S. in Public Administration from the American University.

Industry Panelists

Jeffrey R. Gentner, EA
JR Gentner, EA and Associates

Jeffrey R. Gentner is an Enrolled Agent with over 35 years of tax preparation experience in the Western New York area.  He has built a practice specializing in individual, small business tax preparation and audit representation. He is the founding president of the Western Chapter of the New York State Society of Enrolled Agents (NYSSEA).  Currently, he serves as the Executive Director of the NYSSEA.  Jeff received his Bachelor of Science Degree from the State University of New York at Geneseo and earned his Master's Degree at the University at Buffalo.  He earned his Enrolled Agent designation in 1981 and is an active member of the National Association of Enrolled Agents (NAEA) and a fellow of the National Tax Practice Institute (NTPI).

Jean Nelsen, Enrolled Agent

I have spent most of my career as the owner of a tax practice in the city of San Francisco, California.  My firm began as a one woman shop and grew to include five additional professionals.

In addition to managing my firm, I was active in my state professional organization, California Society of Enrolled Agents, (CSEA).  I served as President, chair of the Ethics and Professional Conduct Committee, representative to the California Franchise Tax Board Advisory Board and the Internal Revenue Service Practitioners Liaison. 

I am the 2017 recipient of the CSEA Distinguished Service award.

I currently serve on the Board of Directors of my national organization, National Association of Enrolled Agents (NAEA).  I have previously served as chair of several NAEA committees, including Ethics and Professional Conduct.  In May 2018, I will be installed as the 2018/2019 NAEA President. 

I am the 2014 co-recipient of the NAEA Excellence in Public Awareness award.

I have recently stepped away from the day to day operations of my firm and now serve as a member of the advisory board.  This new role provides me with the opportunity to devote my energy towards the advancement of NAEA and the Enrolled Agent profession.

Content Consultant

David F. Windish, J.D., LL.M
Content Consultant

David F. Windish, J.D., LL.M. in taxation, is a tax attorney and consultant. He has served as an instructor of tax-advantaged investments at the New York Institute of Finance; an Instructor of business law at the U.S. Merchant Marine Academy, Kings Point, N.Y.; and an adjunct professor at George Mason University, Fairfax, Va. He has also served as executive editor for Tax Analysts; managing editor for Business Strategies, published by CCH; and senior editor for the
Institute for Business Planning.

Mr. Windish is the author of Practical Guide to Real Estate Taxation, published by CCH and currently going into its sixth edition. Earlier works include Tax Advantaged Investments and Investor's Guide to Limited Partnerships, both published by the New York Institute of Finance. Through the Center for Video Education, he authored continuing education courses dealing with real estate and closely held corporations. Those courses included readings, case studies, and videotape segments.

Mr. Windish is a graduate of Rutgers University Law School and the New York University School of Law, Graduate Division. He has been heard as a guest speaker at professional meetings and seminars and on popular radio programs.