When Ethics Meets Enforcement: Circular 230 in IRS Collections

Understanding IRS collections requires more than technical knowledge. It demands a strong foundation in ethical decision-making. This course provides tax professionals with a practical examination of Circular 230 and the ethical responsibilities that arise during IRS collection matters. Through real-world scenarios and actionable guidance, attendees will learn how to navigate common ethical challenges, maintain compliance, safeguard client interests, and uphold professional standards. By the end of the session, participants will be better prepared to confidently manage the ethical complexities of representing taxpayers in IRS collection cases.

Learning Objectives

• Identify ethical issues common to tax collection representation.
• Classify best practices for handling ethical concerns.
• Evaluate relevant rules from the Internal Revenue Code and Circular 230 and their application to collection scenarios.
• Describe the impact of ethical practices on professional reputation in tax collection situationsDescription.