This panel touched on a variety of ethics issues including those arising from limited representation of a client, from service as a personal representative under unified partnership audit procedures, and from a data breach.
• The ethical rules pertaining to limited representations of clients in tax matters, including in connection with the Tax Court’s recently released limited representation rules.
• The ethical considerations when contemplating serving as a partnership representative or designated individual under the BBA audit regime, particularly with respect to navigating conflicts of interest between the partners and the partnership.
• How to address data breaches and loss of client information and the requirements under the ABA model rules and other rules for timely addressing these issues.
Jeremiah Coder, Director, Global Tax Policy, PwC (moderator)
Jennifer Auchterlonie, Special Counsel, I.R.S. Office of Chief Counsel (P&A)
Caroline D. Ciraolo, Partner, Kostelanetz & Fink, LLP
Ashton “Hap” Trice, Deputy Associate Chief Counsel, I.R.S. Office of Chief Counsel (P&A)
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