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.
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.
Megan L. Brackney joined Kostelanetz & Fink in 2004, and concentrates her practice in the areas of tax controversies, and civil and white collar criminal litigation. 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 was an Assistant United States Attorney for the Southern District of New York. Prior thereto, Ms. Brackney was an Assistant Attorney General for the State of Missouri. Ms.Brackney taught legal research and writing as an Adjunct Professor at Brooklyn Law School, and taught a seminar in Civil Tax Litigation at New York Law School. Ms. Brackney is a Council Director for the American Bar Association Section of Taxation, and the former Chair of the Taxation Committee of the New York County Lawyers’ Association, former Chair of the Individual and Family Taxation Committee of the American Bar Association, Tax Section, and annually contributes to the two-volume ABA publication, “Effectively Representing Your Client Before the IRS.” Ms. Brackney also is a regular contributor to the “Tax Controversy Corner of Journal of Pass-through Entities” and other tax journals. She is the recipient of the American Bar Association Tax Section’s John S. Nolan Fellowship for 2008-2009. Ms. Brackney has been recognized by the “New York Super Lawyers” since 2012 and is currently a Fellow of the American College of Tax Counsel.
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