To Thine Own Self Be True – The Ethical Responsibilities of a Tax Professional
You have one year from airing date to use this course as credit.
Continuing Education
CPE Program Knowledge Level: Ethics
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-00177
IRS/RPO Approved Program
#7ZBUJ-E-00128-25-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-E-00128-25-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 a 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
- Identify the IRS rule that defines disreputable conduct for tax practitioners.
- Identify the IRS Section within Circular 230 that governs the practice of attorneys, CPAs, enrolled agents and others before the IRS.
- Identify the code section that requires tax practitioners to promptly advise clients of any noncompliance, error, or omission they discover on a tax return.
- Identify the type of fee that is not reasonable in relation to the time and effort needed to perform the service.
Program Outline
Circular 230
- Exactly What Is Circular 230?
- What Is Practice Before the IRS?
- Who Is Subject to Circular 230?
- Recent Developments
- Proposed Changes
Duties of a Tax Professional
- Due Diligence
- Competence
- Protection of Client’s Records
- Multi-Party Representation
- Excessive or Unconscionable Fees
- Other Duties
Office of Professional Responsibility
- OPR’s Function and Extent of Authority
- Tax Professional’s Rights in OPR Actions
- Representation Before OPR
- Sanctions OPR May Impose
Best Practices to Avoid Penalties
- Engagement Letters
- Failure to Follow Procedures
- Disclosure or Use of Return Information
- Lack of Diligence
- Self-reporting
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.
Industry Panelists
Sharyn M. Fisk, JD, LL.M
Sharyn Fisk brings a wealth of experience from her recent role as Director of the Internal Revenue Service's Office of Professional Responsibility (2020-2025). In this capacity, she set and maintained professional standards for over 400,000 tax practitioners across the nation. Her leadership was also instrumental as the Director of the IRA Tax Provision Implementation Office, where she led the implementation of 34 tax provisions from the Inflation Reduction Act and CHIPS Act.
With over two decades of experience in tax law, Sharyn's career exemplifies the intersection of ethical practice and technical excellence. She began her journey as an attorney-advisor for Judge Maurice Foley at the United States Tax Court and later became a partner at the prestigious firm of Hochman, Salkin, Rettig, Toscher & Perez (Beverly Hills), where she represented hundreds of clients before the IRS, Department of Justice Tax Division, and state taxing authorities.
Sharyn has held numerous leadership positions in the tax community, including the Taxation Sections of the American Bar Association, California State Bar, the Los Angeles County Bar Association, and the Beverly Hills Bar Association. She served on the IRS Advisory Council from 2016 to 2019. She is a certified tax law specialist with the California State Bar and a Fellow of the American College of Tax Counsel. Her commitment to the profession extends to pro bono service, where she has trained military VITA volunteers, worked as an attorney-advisor for a LITC, directed Cal Poly Pomona’s VITA program, and assisted unrepresented taxpayers in the US Tax Court.
Currently, Sharyn is sharing her wealth of knowledge and experience as a Professor of Taxation at the College of Business Administration at Cal Poly Pomona. Sharyn holds an LL.M. in taxation from New York University School of Law, a J.D. from Rutgers University, and a B.A. in Journalism from San Diego State University.
Jennifer MacMillan, EA
Jennifer MacMillan, EA has been an Enrolled Agent since 1994, specializing in individual income tax preparation and representation services. She sold her tax practice in Santa Barbara, California in 2019 and is now semi-retired, living in Colorado.
A former Chair of The Internal Revenue Service Advisory Council (IRSAC), and past president of the California Society of Enrolled Agents (CSEA), Jennifer currently serves as the 2025-2026 President of the National Association of Enrolled Agents (NAEA).
Jennifer is a Fellow of the National Tax Practice Institute (NTPI®) and has taught a variety of tax topics, for NTPI, NAEA, CSEA, and Spidell Publishing over the years.
Susie DiMaggio, EA
Susie DiMaggio, EA, is a seasoned tax professional and business owner with nearly three decades of experience in tax preparation, representation, and client advocacy. An Enrolled Agent since 2006, Susie is federally licensed by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service, including Examinations, Appeals, and Collections.
For the past decade, Susie has successfully operated her own tax resolution and preparation practice in Ventura, California, where she specializes in helping individuals and businesses resolve complex tax matters with skill and compassion. Prior to launching her firm, she spent 14 years honing her expertise in an established tax office, building a strong foundation in both compliance and representation.
Susie has served as President of the Channel Islands Chapter of the California Society of Enrolled Agents (CSEA) from 2020–2021, is the current Secretary of the National Association of Enrolled Agents (NAEA) and continues to contribute to the profession as a Director on the California Tax Education Council (CTEC) Board.
Known for her professionalism, integrity, and dedication to taxpayer advocacy, Susie is deeply committed to promoting the Enrolled Agent profession and ensuring ethical, effective tax representation for all clients.
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.