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Self-Study CPE
ENROLLED AGENT ETHICAL STANDARDS: PRACTICES & PROCEDURES
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UNDERSTANDING AND APPLYING THE AICPA CODE OF PROFESSIONAL CONDUCT
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ARE YOU INDEPENDENT?
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PROFESSIONAL ETHICS & CONCEPTUAL FRAMEWORK DECISION MAKING: REAL WORLD CASES
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PROFESSIONAL ETHICS FOR CPAs IN BUSINESS AND IN PUBLIC PRACTICE
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PROFESSIONAL ETHICS FOR ENROLLED AGENTS AND OTHER TAX PRACTITIONERS
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ETHICS FOR CPAs IN BUSINESS
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GENERAL ETHICS FOR CPAs
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ETHICS: IDENTIFYING & PREVENTING DISCREDITABLE ACTS
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ETHICS: PROTECTING CONFIDENTIAL CLIENT INFORMATION
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ETHICS: IDENTIFYING & MANAGING CONFLICTS OF INTEREST
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ETHICS AND PROFESSIONAL CONDUCT: PRACTICE BEFORE THE IRS
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TAX RETURN PREPARER ETHICAL ISSUES
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ETHICS AND PROFESSIONAL CONDUCT FOR CALIFORNIA CPAs
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IRS PRESENTING: CIRCULAR 230 PROFESSIONAL RESPONSIBILITY IN TODAY'S TAX PRACTICE
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ETHICS OF ADVERTISING: WHERE CIRCULAR 230 AND FTC RULES MEET
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ETHICS AND PROFESSIONAL CONDUCT FOR TEXAS CPAs
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PROFESSIONAL ETHICS FOR ACCOUNTANTS
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ETHICS AND EARNINGS MANAGEMENT
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Cpece webinars
Ethical Issues in Practice Before the IRS

ETHICAL ISSUES IN PRACTICE BEFORE THE IRS

NOTE: All jurisdictions accept courses from registry sponsors to a certain extent. However, some jurisdictions have additional requirements. You can see which jurisdictions have these requirements here: https://www.nasbaregistry.org/cpe-requirements
CPE Processing Fee$30.00
Webinar TranscriptionN/A
Presentation Length Hour(s)1.0 hour
CPE Credits 1.0 hour
Subject Area 1.0 - Ethics (Regulatory) (Ethics)
CE Credits 1.0 hour
Course Id# - HURS9-E-01088-21-S
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateJuly 13, 2023
Date OfferedJuly 11, 2024
Expiration DateJuly 11, 2025
Course Description

This session will cover the provisions of Circular 230 and the AICPA Statements on Standards for Tax Services that apply when interacting with the IRS during audits, appeals, collection matters, and other circumstances. We will discuss the duty to provide information to the IRS and prolong the proceedings, diligence as to the accuracy of information presented to the IRS, and reliance on clients for information. We will also discuss the civil and criminal penalties that apply to practitioners who violate these standards.

Learning Objectives:


  • Recognize the ethical rules that apply when interacting with the IRS

  • Determine when it is reasonable to rely on clients for information that is being presented to the IRS

  • Recall potential penalties that apply to practitioners who run afoul of these rules

  • Present tips for dealing with clients on these issues and correcting any misstatements made to the IRS



FOR RECORDED COURSES WITH VIDEO

Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.

Play the recording, noting the sectional guides indicating where topics on the agenda are covered and the prompts to pause video playback to respond to a review question (located below the video playback area). The timestamps for review questions are also noted below.

Upon completing the video and successfully answering all review questions, you will then take the final exam.

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Handout Materials
Presentation Slides
Additional Materials
Glossary
Webinar Technical FAQs
Review Questions
Review Questions
QUESTION 1: 0:03:36 minutes
QUESTION 2: 0:14:01 minutes
QUESTION 3: 0:47:57 minutes
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Megan L. Brackney concentrates her practice in the areas of civil and criminal tax controversies.  Ms. Brackney received her J.D. from the University of Kansas School of Law and her LL.M. in Taxation from New York University.  Ms. Brackney teaches Tax Procedure as an adjunct professor at New York University.  Ms. Brackney is a former Vice Chair of Committee Operations for the American Bar Association Section of Taxation, a member of the New York State Bar Association Tax Section’s Executive Committee, and a Fellow of the American College of Tax Counsel.  Ms. Brackney annually contributes to the two-volume ABA publication, Effectively Representing Your Client Before the IRS, and serves on the editorial board of the The Tax Lawyer.  Ms. Brackney has been recognized by New York Super Lawyers” and “Best Lawyers in America,” and Chambers USA has ranked Ms. Brackney as a leader in Tax Controversy.  

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CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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About Our Presenter

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Kostelanetz, LLP enjoys an unparalleled national reputation for representing clients in sensitive and high-stakes negotiations and controversies with government agencies, including tax audits and trials, regulatory investigations, white-collar criminal defense, and complex litigation. Our attorneys are dedicated to providing the finest legal services in all phases of representation, from factual development, through an audit or investigation, to trial or negotiated resolution. We also have an active practice providing tax planning advice, estate planning, and representation in government procurement and government contracting.