Section of Taxation:
STANDARDS OF TAX PRACTICE

Who We Are

The responsibilities of the Standards of Tax Practice Committee (#3320) include ethical standards and the requirements of Circular 230. The Committee takes an active interest in the standards of conduct imposed upon practitioners by various penalty provisions. It is authorized to issue Statements of Standards of Tax Practice.

Committee Comments

The Committee recently worked with Section Leadership on Comments to Proposed Revisions in Circular 230's Section 10.34 See: http://www.abanet.org/tax/pubpolicy/2009/090604circ230.pdf

IRS Guidance on New Preparer Penalty Amendments
The IRS has issued four notices providing guidance and transitional relief for the return preparer penalty provisions under section 6694 and 6695.

National Taxpayer Advocate Report to Congress
On January 9, 2008, National Taxpayer Advocate Nina E. Olson released her annual report to Congress, focusing particular attention on the consequences of changes to the tax code enacted late in the year and the need for a coordinated IRS approach to combat the cash economy portion of the tax gap. Listed as one of the Most Serious Problems, the NTA report discusses the transparency of the IRS's Office of Professional Responsibility. The link below provides the excerpt from the NTA report that discusses "Transparency of the Office of Professional Responsibility."

National Taxpayer Advocate 2007 OPR problems MSP 8

Circular 230
To assist members in their efforts to comply with the newly effective revisions to Circular 230, please see the information below.

TaxIQ: Thoughtful Insights. Useful Analysis.

Thoughtful Insights. Useful Analysis. The New Taxation Section Meeting Materials Archive. View the latest federal tax policy, initiatives, regulations, legislative forecasts, and planning ideas developed by the country's leading tax attorneys and government officials.

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Programs, Meetings and Events

Committee Events

2010 Midyear Meeting
January 22, 2010

FRIDAY - 8:30AM -11:00AM

Standards of Tax Practice

Chair: Scott D. Michel, Caplin & Drysdale, Washington, DC

8:30am Legal Ethics: The Government Perspective.*

The panel of government experts from the Office of Professional Responsibility and the Internal Revenue Service will discuss recent developments relevant to the ethical decisions of practitioners, including actions taken by the Office of Professional Responsibility, matters pertaining to the legal ethics of practice before the Internal Revenue Service under the legal rules of Circular 230, the application of preparer penalties, any potential or proposed regulations, and related matters.

Panelists: Karen L. Hawkins, Office of Professional Responsibility Internal Revenue Service, Washington, DC; Deborah A. Butler, Associate Chief Counsel (Penalties and Administration), Internal Revenue Service, Washington, DC; Richard Goldstein, Special Counsel to Associate Chief Counsel (Penalties and Administration), Internal Revenue Service, Washington, DC.

9:15am Emerging Issues in Whistleblower Claims. * | **

The Director of the IRS Whistleblower Office will discuss recurring ethical issues presented in cases involving claims for rewards under the whistleblower program. These ethical issues are appearing with greater frequency as claims before the Office have increased.

Panelists: Scott D. Michel, Caplin & Drysdale, Washington, DC; Steve Whitlock, Director, IRS Whistleblower Office, Washington, DC.

9:35 am Help! Legal Ethics Problems Mid-Trial.*

The panel will discuss situations where substantive ethical issues under the ABA Model Rules of Professional Conduct and similar legal codes arise in the middle of a civil or criminal tax trial, including i) concerns over the integrity of documents, ii) potential perjury from witnesses, and iii) surprising conflicts of interest and related matters. What do experienced trial practitioners do when these issues arise in the middle of trial?

Panelists: Paula M. Junghans, Zuckerman Spaeder, Washington, DC; Charles J. "Chad" Muller, III, Strasburger & Price, San Antonio, Texas; others TBD.

10:20 am Young Lawyers Panel: Representing Practitioners in Ethics and Disciplinary Actions.* | **

The panel, made up of newer members of the Tax Section and the Director of OPR, will discuss tactical and substantive issues that arise in representing practitioners before the IRS Office of Professional Responsibility regarding potential violations of the ethical rules governing practice before the IRS under Circular 230 and in connection with related disciplinary matters. Moderator: Matthew C. Hicks, Caplin & Drysdale, Washington, DC.

Panelists: Matthew C. Hicks, Caplin & Drysdale, Washington, DC; Karen L. Hawkins, Director, IRS Office of Professional Responsibility, Washington, DC. Others TBD.

* This program has requested ethics credits

** This program has requested ethics credits and is appropriate for young lawyers