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Ethical Issues in Practice Before the IRS


NOTE: All jurisdictions accept courses from registry sponsors to a certain extent. However, some jurisdictions have additional requirements. You can see which jurisdictions have these requirements here:
Cost $10.00
Presentation Length 1.0 hour

Recorded DateJanuary 13, 2022
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaEthics (Regulatory)
Course LevelBasic
Course Description

This session will cover the provisions of Circular 230 and the AICPA Statements on Standards for Tax Services that apply when interacting with the IRS during audits, appeals, collection matters, and other circumstances. We will discuss the duty to provide information to the IRS and prolong the proceedings, diligence as to the accuracy of information presented to the IRS, and reliance on clients for information. We will also discuss the civil and criminal penalties that apply to practitioners who violate these standards.

Learning Objectives:

  • Recognize the ethical rules that apply when interacting with the IRS

  • Determine when it is reasonable to rely on clients for information that is being presented to the IRS

  • Recall potential penalties that apply to practitioners who run afoul of these rules

  • Present tips for dealing with clients on these issues and correcting any misstatements made to the IRS

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Megan L. Brackney joined Kostelanetz & Fink in 2004 and concentrates her practice on 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. Before 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 was the American Bar Association Tax Section’s John S. Nolan Fellowship recipient 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.

About Our Presenter

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Kostelanetz & Fink, LLP enjoys an unparalleled national reputation for representing clients in sensitive and high-stakes negotiations and controversies with government agencies, including tax audits and trials, regulatory investigations, white collar criminal defense and complex litigation. Our attorneys are dedicated to providing the finest legal services in all phases of representation, from factual development, through an audit or investigation, to trial or negotiated resolution. We also have an active practice providing tax planning advice, estate planning and representation in government procurement and government contracting.