Ethical Updates on IRS Enforcement (2016)

(429 Ratings)

Produced on: December 07, 2016

Course Format On Demand Audio

Taught by


Course Description

Time 64 minutes
Difficulty Intermediate

All lawyers know that there are ethical rules that they must follow. Tax attorneys are also subject to another level of ethical authority regulated by the IRS. This course will detail the Office of Professional Responsibility’s authority over tax practitioners. Included in the course, the practitioner will learn how the Office of Professional Responsibility (OPR) conducts its business in enforcing the rules of Circular 230 on tax practitioners.

The course will start with coverage of section 10.22 (Due Diligence) concerning oral and written representations to the client and the IRS. This section is the keystone of many of the other sections of Circular 230. Circular 230 requires education compliance of its rules in your practice.

Proper representation of your client in a diligent and ethical manner before the IRS is the goal of this course. Besides the OPR rules governing practitioners, the course will survey the tax practitioner penalties inside and outside circular 230.

Learning Objectives: 

  1. Understand the ethics rules governing tax practitioners
  2. Understand the role of the IRS Office of Professional Responsibility in regulating tax practitioners
  3. Understand the practitioner penalties under the IRS Office of Professional Responsibility 


Frank Rooney

Rooney Law Firm

Mr. Rooney is a graduate of the George Washington University National Law Center with honors, has a Master's Degree in Taxation from Georgetown University Law Center, and is a former attorney with the IRS National Office in Washington, DC. Mr. Rooney also passed the CPA examination. He is an expert in relieving taxpayers from IRS problems. Besides his tax practice, Mr. Rooney has taught tax courses at George Washington University Business School, & the VPI School of Business. He also conducts lectures of tax matters for private & governmental agencies and professional groups. Mr. Rooney is licensed to practice law in Colorado, Virginia, Maryland and Washington, DC.

Mr. Rooney practices in the areas of criminal and civil tax law controversies, including representation in IRS criminal investigations, regular and eggshell examination audits, IRS collection enforcement, and the elimination of income tax debts through bankruptcy.


Charles G.


Stuart W.

Excellent basic presentation of ethical issues in dealing with the IRS and clients.

James F.

Very informative and well articulated. Good use of my time. Thanks!

Edward C.

excellent review of essential aspects for protections from client ambush and self-inflicted errors.

Joseph C.

Good instructor. Lots of real life experiences

Maria D.

Comprehensive and interesting. I appreciated the real life examples and it made the material more accessible.

Patrick K.

very good

Ely R.

Frank Rooney--was very good--well informed, nice manner

Martin B.

Very well presented.

Samantha G.

great course. very informative

Sabrina B.

Great course--very easy to understand and follow. Well done.

Michael N.

An excellent topic and well presented!

Alison C.

Important topic.

Load More


$ 59 Ethics and Tax Law In Stock


Get Unlimited Access to Lawline Courses

Unlimited CLE Subscription gives you access to take almost any course from our catalog and earn as much CLE credit as you need.