The seminar begins with guidelines for the responsible use of artificial intelligence in federal tax practice, including the professional obligations that arise when practitioners use AI to conduct research, prepare tax documents, analyze client information, or assist with professional judgment. Particular attention is given to accuracy, verification, confidentiality, competence, and the practitioner's continuing responsibility for work product generated with technological assistance.
The program then addresses the practitioner's obligations when a client has omitted information or provided potentially inaccurate information, including the duty to exercise due diligence and the circumstances under which a practitioner must question, correct, or decline to use information supplied by a client. The seminar examines the standards applicable to positions taken on tax returns and other documents, communication of potential penalties and disclosure considerations, reliance on client-provided information, and additional considerations arising when facts or tax positions are uncertain.
The discussion also covers incompetence and disreputable conduct, including conduct that can result in disciplinary action or other professional consequences. Particular emphasis is placed on the relationship between professional standards and the statutory understatement-of-liability penalties, including the substantial-authority standard and the practitioner's responsibilities when a tax position may expose a taxpayer to penalties.
The seminar concludes with the important ethical and statutory restrictions governing the unauthorized disclosure and use of taxpayer information. Topics include third-party disclosures, confidentiality obligations, and the penalties imposed by IRC §7216 for the improper disclosure or use of tax return information. The program also addresses practical considerations involved in handling client misconduct, including situations in which a practitioner's client engages in conduct that creates ethical, professional, or tax-compliance concerns.
The seminar includes appendices providing a practical reference to ethical obligations and professional standards, together with Circular 230, giving participants a framework they can use when evaluating ethical issues that arise in day-to-day federal tax practice.
Topics Covered
Professor of Agricultural Law and Taxation, Washburn University School of Law
1:00-1:50 p.m. — Session 1: [50 Minutes NASBA Regulatory Ethics credit or 50 minutes IRS Ethics Credit]:
1:50-2:00 p.m. — Break
2:00-2:50 p.m. — Session 2: [50 Minutes NASBA Regulatory Ethics credit or 50 minutes IRS Ethics Credit]:
2:50 p.m. — Adjourn
The Kansas State University Department of Agricultural Economics sponsors an annual Kansas Income Tax Institute. The program is intended for tax professionals and is designed to provide up-to-date training on current tax law, regulations, and updates. The 2-day programs held throughout Kansas will review recent cases and rulings and key legislation, provide an in-depth review and analysis of a number of tax areas, and cover newly enacted regulations and procedures critical to tax practitioners. The program stresses practical information to facilitate the filing of individual, small-business, and farm returns. Learn more and register for upcoming programs being held at the Kansas Income Tax Institute website.
Washburn Law is a NASBA certified CPE provider in GL and GIB (live / internet-based) formats. Kansas required this certification for online attendance credit. Please confirm your state does as well and you will receive attendance confirmation to submit after completion.
This program examines several area of ethics involving the application of tax law to clients. As noted, the program is intended for participants who have an intermediate level of knowledge in the Taxes Subject Area. Even beginners will find exposure to the ethical scenarios presented to be helpful in assessing whether to engage more senior practitioners to help them with client situations. There are no specific prerequisites required to attend.
No advance preparation is required though program participants may want to review the topic areas and bring questions they would like addressed during the program.
The program will be delivered online via the Zoom platform. Specific instructions and a link to access the online program will be provided several days prior to the program to individuals who register and pay the fee. Instructions will also include information about how to access program materials.
Washburn Law is an NASBA CPE provider. The program will qualify in the taxes area for the minutes noted next to each presentation.
Instructions about how to register for this program are found on this page. More information about WALTR can be found here: www.washburnaglaw.com. Individuals who are interested in this program should register through the event homepage to see any program-related updates. Information about the program refund policy and complaint resolution steps are also included on this page. You may also contact the administrative staff person for this program listed under the "Special Needs" section on this page.
Washburn Law is certified by the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org.