Tax Ethics Workshop: Illustrations of How the Model Rules of Professional Conduct, Circular 230 and Other Relevant Ethical Standards Guide Tax Practitioners in Their Every-Day Practice

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam.

While this program offers CPE (NASBA) credit, it has expired for CLE credit in many states. Please check the credit calculator below. No CLE certificate will be issued if credit has expired in your state.

This program is not a dry recitation of Circular 230.  Instead, we will provide examples of how the Model Rules of Professional Conduct (“MRPC”) and Circular 230 apply to tax practitioners in their every-day practice.

Upon the successful completion of this program, the participant will be able to:

• Recognize the various ethical obligations and duties imposed on taxpayers and tax practitioners, including attorneys and CPAs, pursuant to the U.S. tax system.
• Describe certain specific ethical duties that tax practitioners owe to their clients and the Internal Revenue Service (IRS) pursuant to the U.S. tax system.
• Recall the ethical obligations and duties imposed on U.S. government employees, including members of the Internal Revenue Service (IRS), pursuant to the U.S. tax system.

Course Overview:

This program will focus on:

• The manner in which the Model Rules of Professional Conduct (MRPC) requiring candor towards the tribunal and fairness to opposing parties affects tax practitioners dealing with the Internal Revenue Service (IRS).
• Practical examples applying Rule 10.34 of Circular 230, which prohibits tax advice that lacks a reasonable basis or takes an unreasonable position under Internal Revenue Code (IRC) §6694.
• The duties of competence, diligence, and confidentiality of information as they apply to tax practitioners.
• The difference between the ethical standards in the Model Rules of Professional Conduct (MRPC) and Circular 230 and the civil and criminal penalty provisions that apply to tax practitioners.

CPE Program Level: Overview

Intended Audience: CPAs, tax accountants, tax lawyers and other tax practitioners, as well as taxpayers and U.S government employees, seeking the latest information on the obligations and duties imposed by the various ethical rules and standards of conduct governing the behavior of taxpayers, tax practitioners, and government employees pursuant to the U.S. tax system.

Prerequisites: A general knowledge of the ethical obligations imposed on tax practitioners and the civil and criminal penalty provisions applicable thereto.

Advanced Preparation: None

Instructional Method: QAS Self-Study

Updated: June 2020

Credit Information: 2.5 CPE credits are available upon completion of this program’s 6 content-review questions and a minimum passing score of 70% on the 13-question final exam.

• Learn how the MRPC rule requiring candor towards the tribunal and fairness to opposing parties affects tax practitioners dealing with the IRS
• Review practical examples of how to apply Circular 230 Rule 10.34 which prohibits tax advice that lacks a reasonable basis or is an unreasonable position under IRC 6694
• Discuss the duties of competence, diligence and confidentiality of information as they apply to tax practitioners
• Understand the difference between the ethical standards in the MRPC and Circular 230 and the civil and criminal penalty provisions that apply to tax practitioners

Frank Agostino, Bryan C. Skarlatos

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