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
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
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
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
Avoiding the Perils and Pitfalls of Fee Predicaments
Rules on fees can be found in numerous sections of Circular 230i as well as the Internal Revenue Code (IRC) and various other regulations, so it is no surprise that the tangle of rules is full of inherent... Jennifer MacMillan, EA
Caught ‘Tween the Devil and the Deep Blue Sea
“The devil and the deep blue sea…” The idiom harkens back to an era when wooden sailing vessels had a seam below the deck called the devil, which needed to be caulked regularly. Tasked with the job of sealing the devil, some unl... Jennifer MacMillan, EA
The Two Biggest Conflicts of Interest Overlooked by Tax Professionals
Election years always serve as a reminder to avoid conflicts of interest. They also serve as a reminder that it is often easier to identify someone else’s conflict of interest than one... Amber Gray-Fenner, EA, USTCP
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
Defending Against an OPR Investigation and Beyond
I was able to observe first-hand for six years the mystery that constitutes the investigation and prosecution of a disciplinary case under Circular 230. And I must admit, I was a lot smarter about the process at the end of my tenure than at its begin... Karen L. Hawkins
Your Top Ethics Questions Answered
Q: Contract law often looks to lack of choice when considering unconscionability. Do you think an unconscionable fee can occur when a client has a choice to not engage or disengage?... Karen L. Hawkins
Consider Twice, Act Once!
Every member of the National Association of Enrolled Agents (NAEA) is charged with upholding our Code of Ethics and Rules of Professional Conduct in addition to complying with the ru... Elizabeth Ann “Betsey” Buckingham, EA
Due Diligence: How Do You Do It and How Much Is Enough?
When I was director of the Office of Professional Responsibility, one of the most frequent questions I received from tax professionals around the country was: "How do I know when I have done enough due diligence?" The ultimate answer: “It depends,” sho... Karen L. Hawkins
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
OPR Radar (for how long?)
You have been a licensed tax professional representing your clients before IRS for many years. On a current controversial complex case, unknown to you, the IRS agent you have been working with files a “Report of Suspected Practitioner Misconduct” with the Office of Professional Responsibilit... Ruth Ann Michnay, EA, CPA, USTCP