To Yourself Be True – Fulfilling Your Ethical Duty to Client, IRS, and Yourself

Tuesday, November 12, 2024 · 2:00 – 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-0170
IRS/RPO Approved Program
#7ZBUJ-E-00121-23-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-E-00121-23-S (QAS Self Study) Archive
Ethics (2 Hours)

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 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, examines the changes that affect the rules governing practice before the IRS and the prospects for additional changes. The program will focus on how the IRS assures that practitioners maintain the highest ethical standards. Panelists also will focus on ethical problems most often faced by tax practitioners, the dilemma when client's wishes clash with a professional's responsibilities, and the penalties that may be imposed on practitioners.

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 enforcement of those ethical obligations, the penalties imposed on practitioners who fall short, and the resolution of conflicts that arise between client and the professional's responsibilities.

Program Learning Objectives

  1. Identify any recent and proposed changes to Circular 230, governing practice before the IRS.
  2. Identify the conflicts that arise in trying to satisfy clients and how best to resolve those conflicts.
  3. Identify the role OPR plays in ensuring professionals live up to the highest ethical standards.
  4. Identify the penalties that may be imposed on professionals who fall short of their code of conduct.

Program Outline

The Broad Reach of Circular 230

  • Tax Return Preparers
  • Enrolled Agents
  • Other Tax Professionals
  • Recent Developments
  • Proposed Changes

Issues Arising in the Performance of a Professional's Responsibilities

  • Due Diligence
  • Competence
  • Protection for Client's Records
  • Multi-Party Representation
  • Solicitation of Business
  • Other Duties

Office of Professional Responsibility

  • OPR's Function
  • Tax Professional's Rights in OPR Actions
  • Representation Before OPR
  • Penalties OPR may impose

Best Practices to Avoid Penalties

  • Failure to Follow Procedures
  • Disclosure or Use of Return Information
  • Lack of Diligence
  • Aiding or Abetting Tax Liability Understatements



Alan Pinck, EA
A. Pinck & Associates

Alan Pinck is an Enrolled Agent with over 30 years of tax preparation experience in the San Francisco Bay Area. He has built a practice specializing in individual, small business tax preparation and audit representation. You have seen Alan presenting at NTPI events, CSEA Super Seminar, Spidell Publishing as well as a variety of other presentations for tax groups and small business associations. Having represented thousands of tax returns in audit, Alan has obtained tremendous insight of the audit process as well as knowledge on a wide variety of tax issues.

IRS Panelist

Coming soon!

Industry Panelists

Michael Miranda

Michael R. Miranda CPA, QKA, AEP
MIRANDA CPA & Consulting LLC

Bringing 45 years of experience with tax consulting, estate planning, and employee benefits to his work as an independent consultant, Michael is the owner of MIRANDA CPA & Consulting LLC in Sioux Falls, SD. His tax practice focuses on corporate, individual, estate and gift, and tax accounting. He also provides employee benefit planning and consultation services for qualified, non-qualified, and health and welfare benefit plans. As part of his IRS representation practice, Michael has worked with the National Office to obtain private letter rulings for clients, in addition to numerous EPCRS submissions and audits. As a nationally recognized tax speaker, he maintains an active schedule presenting webinars and seminars on tax law, employee benefit planning, and estate planning. He currently works with the National Tax Institute, the National Association of Enrolled Agents, Basics & Beyond, and other organizations that request speaker presentations.

Michael spent much of his career as a CPA with a regional CPA firm located in Northwestern Iowa, retiring after 27 years as a senior manager-shareholder with said firm. Prior to this experience, he was a Tax Specialist with a Big 8 accounting firm in their South Bend and Minneapolis offices, providing tax and estate planning for individuals and small to medium-sized businesses. He has earned professional designations including CPA, QKA, and AEP and through professional memberships with the American Institute of Certified Public Accountants, the American Society of Pension and Professional Actuaries, and the National Association of Estate Planning Councils. Michael resides in Sioux Falls, SD with his wife Jeanette.

Mike Tullio

Mike Tullio, EA

Mike has been in the tax preparation business for nearly 40 years. He is the owner of Tullio Financial Services, LLC, located in San Diego California. His business mainly focuses on Individual and Small Partnership tax returns. Previously, Mike was a Senior Tax Content Analyst at Intuit, makers of Turbo Tax, ProSeries and Lacerte. Mike has written national tax articles and has conducted live and Webinar speaking engagements. He is an Enrolled Agent and member of the National Society of Tax Preparers (NSTP), the National Association of Enrolled Agents (NAEA) the California Society Tax Consultants (CSTC) and the California Society of Enrolled Agents (CSEA).

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.

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