Karen L. Hawkins, the former Director of the IRS Office of Professional Responsibility, will discuss key Circular 230 provisions and how some have been changed through litigation. Since the current version of Circular 230 has not been rewritten to incorporate the results of IRS litigation losses since 2014, this is the only seminar where you will hear what the current law says (and does not say) about tax professionals’ ethical obligations in federal tax practice. The presentation will draw not only on the six years Ms. Hawkins spent as Director, OPR but her more than 30 years practicing as a nationally recognized tax controversy lawyer in California.
DESIGNED FOR
Preparers, advisors, representatives and anyone who interacts on a regular basis with the Internal Revenue Service.
BENEFITS
- Understand the key provisions of Circular 230 and how they apply to your practice
- Know your rights and responsibilities under Circular 230
- Understand the lifecycle of a disciplinary case and its possible outcomes
HIGHLIGHTS
- Office of Professional Responsibility – Authority and Procedures
- Current status of the regulations governing tax practice before the IRS (Circular 230 Rev. 6/2014)
- In depth coverage of the various Due Diligence obligations of tax professionals
- Overview of other key Circular 230 provisions
- Practitioner responsibilities to their clients and to the Tax Administration System
- Best Practices for all tax professionals
COURSE LEVEL
Basic
PREREQUISITES
None
ADVANCE PREPARATION
None