Stuck in The Middle – Between The Client and Your Professional Code of Conduct (Ethics)


Tuesday, November 16, 2021 · 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-0149
IRS/RPO Approved Program
#7ZBUJ-E-0091-21-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-E-0091-21-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 recent and proposed changes to Circular 230, governing practice before the IRS.
  2. Identify the role OPR plays in ensuring professionals live up to the highest ethical standards.
  3. Identify the conflicts that arise in trying to satisfy clients and how best to resolve those conflicts.
  4. Identify the penalties that may be imposed on professionals who fall short of their code of conduct.

Program Outline

  • Circular 230
    • Changes in 2021
    • Proposed changes

  • Office of Professional Responsibility (OPR)
    • OPR enforcement of professional's duties
    • Professional's rights in OPR enforcement activities
    • Penalties OPR may impose
    • Best practices to avoid penalties

  • Reconciling Professional's Responsibilities and Client's Wishes
    • Due Diligence
    • Competence
    • Protection for client's records
    • Avoiding conflicts
    • Other duties

Panelists

Moderator

Alan Pinck, EA
A. Pinck & Associates

Alan Pinck is an Enrolled Agent with over 25 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. He is currently a speaker at the NTPI events, CSEA Super Seminar 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

To be announced

 

Industry Panelists

To be announced

 

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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