Ethics Rules for Tax Practitioners and IRS Employees: What to do if the IRS violates the taxpayer’s rights

$195.00

CLE credits earned: 1 GENERAL / 1 ETHICS (or 1 LAW & LEGAL / 1 ETHICS for WA state)

Tax practitioners are governed by many various rules of ethics, including the IRS Regulations known as “Circular 230”. This program will cover the Circular 230 rules and everyday ethical issues that arise for private practitioners.

But what about the IRS’s employees? What ethical rules constrain them from running roughshod over taxpayers?

There are several bodies that govern IRS employees, including the Taxpayer Bill of Rights, and the IRS is policed by the Treasury Inspector General for Tax Administration (“TIGTA”). This special ethics program will cover what to do if the IRS violates the taxpayer’s rights, and what [practitioners can do to protect their taxpayers and obtain a proper resolution.

Key topics to be discussed:

• Understand the ethics rules that apply to tax practice
• Identify potential conflicts of interest and how to deal with them
• Explain what the options are when an IRS Employee is violating the Taxpayer Bill of Rights

Date / Time: December 16, 2020

•   2:00 pm – 4:00 pm Eastern
•   1:00 pm – 3:00 pm Central
•   12:00 pm – 2:00 pm Mountain
•   11:00 am – 1:00 pm Pacific

Choose a format:

•   Live Video Broadcast/Re-Broadcast: Watch Program “live” in real-time, must sign-in and watch program on date and time set above. May ask questions during presentation via chat box. Qualifies for “live” CLE credit.
•   On-Demand Video: Access CLE 24/7 via on-demand library and watch program anytime. Qualifies for self-study CLE credit. On-demand versions are made available 24 hours after the original recording date and are view-able for up to one year.

Select your state to see if this class is approved for CLE credit.

Choose the format you want.

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Original Broadcast Date: December 16, 2020

Eric Green | Green & Sklarz LLC

Eric is a managing partner in Green & Sklarz LLC, a boutique tax firm with offices in Connecticut and New York. The focus of Attorney Eric L. Green’s practice is civil and criminal taxpayer representation before the Department of Justice Tax Division, Internal Revenue Service, and state Departments of Revenue Services. He is a frequent lecturer on tax topics for many national organizations, including Insightful Accountant, CCH, the NAEA, the NATP, the ABA Tax Section and the Connecticut Society of CPAs. Attorney Green has served as adjunct faculty at the University of Connecticut School of Law. He was the author and lecturer of the CCH IRS Representation Certificate Program and has served as a columnist for CCH’s Journal of Practice & Procedure. He is the founder of Tax Rep LLC which coaches’ accountants and attorneys on building their own IRS Representation practices and is the host of the weekly Tax Rep Network Podcast.

Mr. Green is the author of The Accountant’s Guide to IRS Collection and The Accountant’s Guide to Resolving Tax Debts. He is a contributing author for Advocating for Low Income Taxpayers: A Clinical Studies Casebook, 3rd Edition, and has also been quoted in USA Today, Consumer Reports, The Wall Street Journal’s Market Watch, TheStreet.com, The Wall Street Journal and CreditCard.com.

Prior to practicing law Attorney Green served as a senior tax consultant for KPMG and Deloitte & Touche.

Attorney Green was the 2010 Nolan Fellow of the American Bar Association and has served as Chair of the American Bar Association’s Closely Held Businesses Tax Committee. Attorney Green is a past Chair of the Executive Committee of the Connecticut Bar Association’s Tax Section. Eric is a Fellow of the American College of Tax Counsel (“ACTC”).

Attorney Green is also a member of the Connecticut, Massachusetts, and New York Bar Associations, as well as the American Bar Association. Attorney Green is admitted to practice in Massachusetts, New York and Connecticut Superior Courts, the United States Tax Court, The Federal Court of Claims, and the Federal District Court for Connecticut. Attorney Green received his Bachelor of Business Administration degree in Accounting with a minor in International Business from Hofstra University and is an honors graduate from New England School of Law. He earned a Master of Laws in Taxation (LL.M.) from Boston University School of Law.

Accreditation Policy
myLawCLE seeks accreditation for all programs in all states. (Accreditation for paralegals sought thru NALA and NFPA paralegal associations.) Each attending attorney/paralegal will receive a certificate of completion following the close of the CLE program as proof of attendance. In required states, myLawCLE records attorney/paralegals attendance, in all other states attorney/paralegal is provided with the approved CLE certificate to submit to their state bar or governing association.

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    Live Video Broadcasts

Live video broadcasts are new live CLE programs being streamed and recorded for the first time. All of these programs qualify for “Live” CLE credit in all states except NV, OH, MS, IN, UT, PA, GA, and LA —these states require in-person attendance to qualify for “Live” CLE credit.

    “Live” Re-Broadcasts

“Live” Re-broadcasts are replays of previous recorded CLE programs, set on a specific date and time and where the original presenting speakers calls in live at the end of the event to answer questions. This “live” element allows for “live” Re-broadcast CLEs to qualify for “Live” CLE credits in most states. [The following states DO NOT allow for “live” CLE credits on re-broadcast CLEs: NV, OH, MS, IN, UT, PA, GA, and LA]

Reciprocity
Many states allow for credit to be granted on a 1:1 reciprocal basis for courses approved in another mandatory CLE jurisdiction state. This is known as a reciprocity provision and includes the following states: AK, AR, HI, CT, FL, ME, MO, MT, ND, NH, NM, VT, NJ, and NY. myLawCLE does not seek direct accreditation of live webinars or teleconferences in these states.

I. Discuss the various rules governing ethics and practice before the IRS 2:00-2:30
II. Review everyday ethical issues that arise 2:30-3:00
III. Identify the rules that govern IRS employee behavior 3:00-3:30
IV. Discuss what to do when the IRS is violating their ethical responsibilities 3:30-4:00