On Demand

Ethical Updates on IRS Enforcement (2016)

1h 4m

Created on December 07, 2016




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 

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