Ethical issues for tax practitioners typically arise from a conflict among the duties owed to the client, to the system, and to yourself. When conflicts arise, it is important to understand what standards will be used to judge your conduct.
This program will review Circular 230, the AICPA SSTS, and selected tax penalties, and discuss specific situations, both in the context of tax planning and return preparation and representing clients during audit.
Self-Study Course Instructions: FOR DOCUMENT-BASED COURSES Download the course document(s) (below) and follow prompts contained in the document. FOR RECORDED COURSES WITH VIDEO Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable. |
Determine how to deal with ethical issues that arise when preparing returns, representing clients in front of the IRS, and dealing with ethical conflicts within your own practice or firm.
Kostelanetz LLP
Partner
mbrackney@kostelanetz.com
(212) 808-8100
Megan L. Brackney concentrates her practice in the areas of civil and criminal tax controversies. Ms. Brackney received her J.D. from the University of Kansas School of Law and her LL.M. in Taxation from New York University. Ms. Brackney teaches Tax Procedure as an adjunct professor at New York University. Ms. Brackney is a former Vice Chair of Committee Operations for the American Bar Association Section of Taxation, a member of the New York State Bar Association Tax Section’s Executive Committee, and a Fellow of the American College of Tax Counsel. Ms. Brackney annually contributes to the two-volume ABA publication, Effectively Representing Your Client Before the IRS, and serves on the editorial board of the The Tax Lawyer. Ms. Brackney has been recognized by New York Super Lawyers” and “Best Lawyers in America,” and Chambers USA has ranked Ms. Brackney as a leader in Tax Controversy.
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