Photograph: Roger McEowen.

Tax Ethics CLE

Washburn University School of Law, in conjunction with Kansas State University's 2021 73rd Annual Kansas Income Tax Institute, is pleased to present the CLE "Tax Ethics" on Friday, December 10, 2021, in the Robinson Courtroom and Bianchino Technology Center at the law school (just inside the north entrance). This CLE will also be available as a webinar for those who would like to attend online (see "Information for Online Attendees" elsewhere on this page).

Register and Pay Online

About the Program

Photograph: Roger McEowen.The two-hour "Tax Ethics" CLE presented by Roger McEowen will provide a scenario-based discussion of Circular 230. In late 2020, the Treasury Department announced that it planned to update Circular 230 and that intention is included in its 2020-2021 Priority Guidance Plan. During the webinar, various scenarios involving practitioner/client relationships will be addressed with analysis of how the Circular 230 rules apply. Scenarios will involve discussion of how to handle a client's omission; what "diligence" in tax practice means; how to address conflicting interests; best practices; competence; and incompetence/disreputable conduct.

Schedule

NOTE: All times shown below are Central Time (CT); e.g., 1:00 p.m. CT = 2:00 p.m. Eastern Time = 12:00 p.m. Mountain Time = 11:00 a.m. Pacific Time.

1:00 p.m. — Registration (in-person attendees)

1:30-2:20 p.m. — Specific Circular 230 issues [50 minutes NASBA Regulatory Ethics credit or 50 minutes IRS Ethics credit]:

  • Knowledge of Client's Omission
  • Diligence as to Accuracy
  • Conflicting Interests
  • Best Practices for Tax Advisors
  • Competence
  • Incompetence and Disreputable Conduct
  • Discussion Scenario - Dealing with Economic Impact Payments
  • Discussion Scenario - The Case of the Missing Information Return

2:20 p.m. — Break

2:30 p.m. — Issues (continued) [50 minutes NASBA Regulatory Ethics credit or 50 minutes IRS Ethics credit]:

  • Discussion Scenario - Conflict of Interest
  • Discussion Scenario - Online Client Meetings
  • Discussion Scenario - Acquiring a Tax Practice
  • Review of AICPA Recommendations for Updates to Circular 230

3:20 p.m. — Adjourn

Register and Pay Online

Program Learning Objectives

Learning Objectives for the program:

This program takes an applied look at Treasury Circular 230 and changes to the Circular that have been proposed. Addressed will be various scenarios concerning how a tax practitioner should operate in relationship to clients and the IRS. Given the numerous changes in tax law and procedure in recent months challenges for practitioners have increased substantially. The discussion will address how Circular 230 applies to these challenges in a hands-on participant interactive format.

At three points during each hour of presentation attendees will be asked to answer questions about the presentation to confirm 1) their attendance and 2) their understanding of the material as it is presented live online.

Content, Prerequisites, Expected Participant Knowledge Level, Registration and Refund/Complaint Information

This program is an overview and update on the noted areas of tax law and practice. As noted, the program is intended for participants who have an intermediate level of knowledge in the Taxes Subject Area. Beginners may find exposure to the changes that are discussed helpful in assessing whether to engage more senior practitioners to help them with a client who may have Act-related issues. 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 at https://washburnlaw.edu/taxethicscle (i.e., this event homepage). 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 the event homepage. You may also contact the administrative staff person for this program, Donna Vilander, at (785) 670-1105.

NASBA Registration

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.

Short URL for this page:
https://washburnlaw.edu/taxethicscle

Date / Location

Friday, December 10, 2021
1:30-3:20 p.m. (central time)

Individuals are encouraged to attend online if possible. Due to COVID-19 and social distancing, a limited number of in-person seats are available. Note that in-person seating may be eliminated if circumstances warrant. ALL IN-PERSON ATTENDEES WILL BE REQUIRED TO WEAR A MASK WHILE IN THE LAW SCHOOL BUILDING. See the law school's Covid-19 Safety Regulations.

Location (in-person attendees):
Washburn University
School of Law
Robinson Courtroom and Bianchino Technology Center (just inside the north entrance)

Parking: north, south and east of the law school.
Get Directions and Maps

Registration Fee
Continuing Legal Education (CLE) Credit
  • Kansas: Kansas 2.0 hours (2 hours ethics) (Traditional and Online).
    YOU MUST PROVIDE YOUR CORRECT KANSAS BAR NUMBER FOR CREDIT TO BE REPORTED.
  • Other jurisdictions: all other attorney attendees will receive documentation and be responsible for submitting for credit in their home state.
CPE for IRS Practice Credit
Logo: Internal Revenue Service continuing education approved provider.
  • Continuing education credit for Enrolled Agents (EAs) and Other Tax Return Preparers (OTRPs) will be reported to the IRS by Washburn University School of Law, an IRS Approved Education Provider. YOU MUST PROVIDE YOUR CORRECT PTIN NUMBER FOR CREDIT TO BE REPORTED. The program is approved for EAs and OTRPs for 100 minutes of Federal Tax Law and 0 minutes of Federal Tax Update, for a total of 100 minutes.
CPE for NON- IRS Practice (CPAs and Accountants) Credit

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.

Information for Online Attendees

This CLE will be streamed via Zoom. There is no charge to use Zoom. The link to the program will be sent to online attendees via email.

Online attendance at this program falls under the Kansas Continuing Legal Education Commission's (KSCLE) "Live programming" definition; 12 CLE credit hours may be earned through online attendance each compliance period. See Rules and Guidelines and the FAQ at the Kansas Continuing Legal Education website for more information.

Nontraditional programming limitations may vary in other jurisdictions; it is the responsibility of the attendee seeking credit to verify any limitations.

Cancellations

If you cannot attend the program, you may send a substitute. If you cancel your registration before midnight on Tuesday, December 7, 2021, your registration fee will be refunded. After that date, non-attending registrants will receive the course materials in electronic form and be subject to a $50 cancellation fee.

The sponsors reserve the right to cancel this program.

Assistance for Special Needs

Questions regarding registration or the program can be directed to Donna Vilander at Washburn Law at (785) 670-1105 or donna.vilander@washburn.edu.

Register Online

Kansas Income Tax Institute

The Kansas State University Department of Agricultural Economics sponsors an annual Kansas Income Tax Institute, now in its 73rd year. 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, 2021 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 through December 13, 2021 at the Kansas Income Tax Institute website.

Contact Us

Washburn University School of Law
Continuing Legal Education
1700 SW College Ave.
Topeka, KS 66621
(785) 670-1105
cle@washburnlaw.edu