Tax Practice Conduct Standards: Circular 230 and Standards for Tax Services WEBAST

Tuesday, October 19 8:00am - 11:30am PDT

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4.0 Credits

Member Price $149.00

Non-Member Price $199.00

Overview

Address significant changes in the statutory and regulatory standards that govern tax practitioners. Explore rules that govern professional conduct in tax practice, including responsibilities to advise clients on tax positions and related penalty avoidance. Portions of course materials from Kip Dellinger, Practical Guide to Federal Tax Practice Standards (CCH).

Highlights

Federal and California statutory and regulatory standards governing tax preparers: Preparer penalty provisions, Circular 230 and; AICPA Statements on Standards for Tax Services. Tax shelter and reportable transaction issues in depth. Attorney-client, Sec. 7525 and work product privilege issues and Kovel arrangements.

Prerequisites

None.

Designed For

CPAs, attorneys and enrolled agents.

Objectives

Identify federal and California rules governing the conduct of tax practitioners, including Circular 230, Statements on Standards for Tax Services and statutory requirements. Recognize new federal preparer penalty and disclosure provisions with regard to tax positions. Determine how to implement quality control in a tax practice.

Preparation

None.

Notice

None.

Leader(s):

Leaders

Arthur Dellinger

Arthur J. (Kip) Dellinger, Jr., CPA, senior tax partner at Kallman and Co. LLP, CPAs, is chair of the AICPA Tax Division Tax Practice Responsibilities Committee. He is the author of The Practical Guide to Federal Tax Practice Standards (CCH). His client practice focuses on sophisticated accounting issues and tax planning, compliance and controversy representation.

Mr. Dellinger has spoken before the USC Institute on Federal Taxation, the UCLA Tax Controversy Institute, the California Tax Bar Annual Meeting, several California CPA Education Foundation conferences, the Illinois CPA Society Annual Tax Conference and the Florida Institute of CPAs Tax Expo. He has written more than four-dozen articles on tax technical and procedural topics.

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Non-Member Price $199.00

Member Price $149.00