On January 13, 2022, Megan L. Brackney teaches a course entitled “Ethical Issues in Practice Before the IRS” for CPA Academy.

Course Description: This session covers 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. Megan L. Brackney discusses the duty to provide information to the IRS and to not prolong the proceedings, diligence as to the accuracy of information presented to the IRS, and reliance on clients for information. She also discusses the civil and criminal penalties that apply to practitioners who violate these standards.

Learning Objectives:

1. Recognize the ethical rules that apply when interacting with the IRS
2. Determine when it is reasonable to rely on clients for information that is being presented to the IRS
3. Recall potential civil and penalties that apply to practitioners who run afoul of these rules
4. Present tips for dealing with clients on these issues and correcting any misstatements made to the IRS

Click here for more information and to register.