The Ethics Story – A Tale of Right & Wrong


Tuesday, November 17, 2020 · 2:00 – 3:40 PM ET

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

Purchase CPE Credits Now!
You must Log In or Register to view the Program, Resources, or Transcripts.

Continuing Education

CPE Program Knowledge Level: Ethics
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0142
IRS/RPO Approved Program
#7ZBUJ-E-00084-20-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-E-00084-20-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 upcoming 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 penalties that may be imposed on practitioners, and the impact of 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 enforcement of those ethical obligations, and the penalties imposed on practitioners who fall short.

Program Learning Objectives

  1. Identify any changes to Circular 230 and the likelihood of future changes.
  2. Identify the tax professionals covered by the rules of Circular 230.
  3. Identify the duties imposed on tax practitioners.
  4. Identify the penalties that may be imposed on practitioners who fall short of their ethical standards.

Program Outline

  • CIRCULAR 230
    • Recent Developments
    • Proposed Changes

  • SCOPE OF CIRCULAR 230
    • Tax Return Preparers
    • Enrolled Agents
    • Other Tax Professionals
    • Deceased Tax Professionals

  • DUTIES IMPOSED ON TAX PROFESIONALS
    • Due Diligence
    • Competence
    • Client Records and Their Security
    • Conflicts of Interest
    • Solicitation of Business
    • Other Duties

  • PENALTIES
    • Failure to Follow Procedures
    • Disclosure or Use of Return Information
    • Understatement of Taxpayer Liability
    • Lack of Diligence re EITC
    • Aiding or Abetting Tax Understatements
    • IRS Procedures for Applying Penalties
    • Best Practices to Avoid Discipline and Penalties

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

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.

Do you have a question during a live program?

Tax Talk Today ® – The Tax Show for the Tax Pro! ® is produced by Tax Talk Today, Inc. Copyright © 2010-2020 Tax Talk Today, Inc. All Rights Reserved.

The distinctive Tax Talk Today logo and “The Tax Show for the Tax Pro!” are U.S. registered trademarks of Tax Talk Today, Inc.