Walking the Line – Meeting Your Ethical Duty to Client and Federal Fisc (Ethics)


Tuesday, November 15, 2022 · 2:00 – 3:40 PM ET

You have one year from airing date to use this course as credit.

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Continuing Education

CPE Program Knowledge Level: Ethics
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0156
IRS/RPO Approved Program
#7ZBUJ-E-00100-22-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-E-00100-22-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

  • Circular 230's Broad Reach
    • Tax Return Preparers
    • Enrolled Agents
    • Other Tax Professionals
    • Recent Developments
    • Proposed Changes

  • Duties and the Ethical Issues That Arise
    • Due Diligence
    • Competence
    • Client Records and Their Security
    • 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

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

Panelists

Moderator

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 Panelists

Coming soon!

 

Industry Panelists

Coming soon!

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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