Tax Ethics CLE

Washburn University School of Law, in conjunction with Kansas State University's 2023 75th Annual Kansas Income Tax Institute, is pleased to present the CLE "Tax Ethics" on Friday, December 15, 2023. This CLE is an online event only.

About the Program

The two-hour "Tax Ethics" CLE presented by Roger McEowen will be scenario-based on numerous common tax practice situations. Each scenario will pose ethical issues for the practitioner and discussion will focus on the manner in which the client issues can or should be solved within the governing ethical guidelines and rules.

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.

1:00-1:30 p.m. — Login and testing of audio feed, etc.

1:30-2:20 p.m. — Conflicts of Interest; Confidentiality and Privilege (Application of Circular 230) [50 minutes NASBA Regulatory Ethics credit or 50 minutes IRS Ethics credit]:

• Privileges relating to taxpayer communications
• Furnishing information to the IRS
• Third-party disclosures Under IRC Sec. 6103
• IRC Sec. 7216 penalties for improper disclosures

2:20 p.m. — Break

2:30 p.m. — Industry Focus and Competence (Application of Circular 230) [50 minutes NASBA Regulatory Ethics credit or 50 minutes IRS Ethics credit]:

• Competence
• Compliance with practice procedures
• Incompetence and disreputable conduct

• Other Topics as Related to Circular 230
  • Contingent Fees
  • Power of Attorney
  • Reporting unethical preparers
  • Publication of tax preparation fees
  • Death of a tax preparer

3:20 p.m. — Adjourn

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. Participants will learn 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 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: https://washburnlaw.edu/waltr and https://lawprofessors.typepad.com/agriculturallaw. 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