Surgent's General Ethics for Tax Practitioners

Overview

This two-hour course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service.

Prerequisites

None

Objectives

• Identify the Office of Professional Responsibility
• Distinguish between ethical responsibilities owed to the Service and the client
• State the limitations on contingent fee arrangements
• Discuss the areas of conflict of interest and solicitation that attend practice before the Service
• Appreciate the possible sources of, and sanctions for, unethical conduct with the IRS
• Recognize the public disclosure of unethical conduct by a tax practitioner before the IRS

Highlights

• Who is a tax practitioner?
• What responsibilities does the Office of Professional Responsibility regulate?
• What limitations does the IRS place on fee arrangements?
• What duties does the practitioner have with respect to client records?
• What limitations apply with respect to a written tax opinion?
• What sanctions may be applied for violations of Service imposed standards of conduct?