Ethics: Court Orders, Confidentiality, and Compliance
Online
2.00 Credits
Member Price $89.00
Non-Member Price $119.00
Overview
This course examines the ethical and legal responsibilities of tax professionals when responding to court orders, summonses, and other legal demands for taxpayer information. Participants will review the statutory and regulatory framework governing confidentiality and disclosure, including IRC §§7216 and 6713, Circular 230, and the Gramm-Leach-Bliley Act (GLBA). The course explains when disclosure of taxpayer information is permitted, restricted, or prohibited under federal law and professional standards. Through practical analysis and scenario-based discussion, participants will examine common situations involving divorce proceedings, mediation settings, and conflicting client interests. Emphasis is placed on evaluating disclosure requests, applying ethical decision-making frameworks, maintaining proper client consent and scope limitations, and protecting taxpayer confidentiality while complying with legal mandates.
*Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com
Objectives
At the end of this course, you will be able to:
- Interpret ethical obligations under IRC §§7216 and 6713, Circular 230, and the Gramm-Leach-Bliley Act when responding to court orders.
- Distinguish between legally permissible disclosures and ethically questionable conduct in mediation settings.
- Apply ethical decision-making frameworks to situations involving dual representation and conflicting client interests.
- Implement best practices for protecting taxpayer confidentiality while complying with legal mandates.
Highlights
- Overview of taxpayer confidentiality requirements under IRC §§7216 and 6713
- Circular 230 standards related to disclosure of taxpayer information
- Gramm-Leach-Bliley Act (GLBA) privacy and safeguarding requirements
- Legal authority and limitations of court orders and summonses
- Disclosure considerations in divorce proceedings and mediation settings
- Dual representation and conflicts of interest
- Ethical decision-making frameworks for disclosure situations
- Documentation, informed consent, and scope limitations
- Best practices for protecting taxpayer confidentiality
Designed For
CPAs, EAs, attorneys, and tax practitioners
Prerequisites
None
Preparation
None
Notice
Your webinar can be accessed via https://ctcpas.acpen.com/. If you do not have an ACPEN account, please sign up for an account using the email address you have on file with CTCPA.
Leader(s):
Leader Bios
Mary Jane Hourani, MM, EA, NTPI Fellow, Hourani & Associates, Inc.
Mary Jane Hourani, MM, EA, NTPI Fellow, Tax Accountant
Mary Jane has been practicing since 1993, working for a couple larger Tax, Accounting, & Audit Firms before transitioning to her own practice in 2005.
Mary Jane has a Master of Management from Walsh College of Accountancy and Business Administration as well as a Bachelor of Science from Eastern Michigan University in Public Administration with a focus in Organizational Development and Governmental Accounting.
She is credentialed as an Internal Revenue Service Enrolled Agent, allowing her to practice before the IRS. With this credential, she has direct oversite by the IRS Office of Professional Responsibility. She is also a National Association of Enrolled Agents NTPI Fellow.
Mary Jane has been an Instructor of Tax for Michigan State University Tax School since 2014 as well as a speaker for several trade organizations since 2010.
Mary Jane has been a Contributing Editor and/or Contributing Author of the National Tax Workbook for the Land Grand University Tax Education Foundation since 2015. She writes and compiles tax course packs used by Michigan State University Tax School. Mary Jane is an author/speaker for several national trade organizations and national CPE providers. She is a former H&R Block Instructor/Trainer.
Mary Jane is a member of the National Association of Enrolled Agents, Michigan Association of Certified Public Accountants, National Association of Tax Professionals, American Institute of Professional Bookkeepers, and is a QuickBooks ProAdvisor.
Non-Member Price $119.00
Member Price $89.00