American Bar Association Archives

Feature Article

Keeping Circular 230 in the Middle: Ethics in U.S. Federal Tax Practice for Enrolled Agents

Ethics in tax practice rarely fail because a practitioner does not know the rules. It fails because of ordinary pressures—time, incomplete records, client urgency, and technology shortcuts—pull decision-making away... Nikhil Daswani

Summer 2026, Feature Article, Form 8867, Safeguards Rule, Artificial intelligence, Generative AI Profile, §7216, American Institute of CPAs, §6694, AICPA, technology, Federal Trade Commission, Formal Opinion 512, OPR, FTC, ethics, Office of Professional Responsibility, §6713, Circular 230, National Institute of Standards and Technology, AI, NIST, American Bar Association, AI Risk Management Framework

Feature Article

The Advertising and Solicitation Restrictions in Circular 230

One of the last press releases from the Office of Professional Responsibility (OPR) announced a disciplinary settlement with an enrolled agent (EA) for violations ... Karen L. Hawkins

Summer 2024, Feature Article, 10.30(b), American Bar Association, fee, misconduct, §10.30, advertising, solicitation, Model Rules of Professional Conduct, CPA, certified public accountant, OPR, MR 7.1, ethics, §10.51(a)(5), Office of Professional Responsibility, §10.30(d), Circular 230

A Primer on Significant Sections of Circular 230 for the New Practitioner

Feature Article

A Primer on Significant Sections of Circular 230 for the New Practitioner

Circular 230 imposes certain duties and restrictions upon all practitioners.i It also delineates 18 nonexclusive acts of incompetence and disreputable conduct for which a practitioner may be disciplined. If ... Karen L. Hawkins

May/June 2021, Feature Article, 26 U.S.C. §7525, FOIA, OPR, American Bar Association, ethics, Model Rules of Professional Responsibility, Office of Professional Responsibility, Ridgley, Circular 230, practice management, noncompliance, Freedom of Information Act, Form 2848