Circular 230 in Practice
Feature Article

Circular 230 in Practice

Ethical tax practice is not just about compliance; it is about maintaining professional integrity and safeguarding clients’ interests while adhering to the tax laws. This ar... Josh Youngblood, EA

Ethics Community
Feature Article

Ethics Community

How was your “ethics footprint” during the last tax season?i We experienced several difficulties during the season. We never knew if there would be a tax bill with retroactive changes and if the government would shut down. N... Ruth Ann Michnay, EA, CPA, USTCP

Ethics, Artificial Intelligence, and Authority in Tax Practice
Feature Article

Ethics, Artificial Intelligence, and Authority in Tax Practice

As tax professionals, we sit at the crossroads of expertise, trust, and ever-changing rules and regulations. Our clients count on us to interpret complex tax laws, optimize their financial outcomes,... George Dandridge Jr., EA

Could Be! Who Knows? Circular 230 – What’s Around the Corner?
Feature Article

Could Be! Who Knows? Circular 230 – What’s Around the Corner?

I could not resist the title reference to the West Side Story lyric. Seriously, though, the last Circular 230 revision was dropped in June 2014, so we are long overdue. We proposed changes published in the Federal... Phyllis Jo Kubey, EA

Do Not Allow Conflicts to Sneak Up on You
Feature Article

Do Not Allow Conflicts to Sneak Up on You

Conflict of interest is an ongoing area of concern to the Office of Professional Responsibility (OPR), and it comes up more often than one might expect. Suppose a practitioner is not proactively alert for signs that a conflict mi... Jennifer MacMillan, EA

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