Ethical Case Studies for Tax Professionals

Categories: Ethics, IRS CE
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About Course

This self-study ethics program presents a series of detailed, realistic case studies applying the professional responsibility standards addressed throughout this Ethics Series to specific, complex fact patterns. Rather than introducing new regulatory content, this course tests and reinforces the practitioner’s ability to apply previously addressed standards — conflicts of interest, due diligence, preparer penalties, confidentiality, data security, and IRS interaction ethics — to realistic scenarios that often implicate more than one framework simultaneously, as genuine practice situations frequently do.

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What Will You Learn?

  • Apply the conflicts of interest and fee standards addressed earlier in this series to detailed, realistic fact patterns
  • Apply the due diligence and preparer penalty frameworks addressed earlier in this series to detailed, realistic fact patterns
  • Apply the confidentiality, records, and data security frameworks addressed earlier in this series to detailed, realistic fact patterns
  • Apply the IRS examination, appeals, and collection ethics frameworks addressed earlier in this series to detailed, realistic fact patterns
  • Identify the specific standard or authority governing each case study's central ethical question
  • Distinguish a defensible resolution of each case study from a resolution that would create genuine professional responsibility exposure
  • Synthesize standards from multiple earlier courses in this series where a single case study implicates more than one framework
  • Apply a structured analytical method for approaching a novel ethical fact pattern not specifically addressed elsewhere in this series

Course Content

Module 1 – Case Studies in Conflicts of Interest and Client Relationships
This module applies the conflicts of interest and fee standards addressed earlier in this series to four detailed case studies involving referral arrangements, joint spousal representation, contingent fees, and a firm merger.

  • Case Studies in Conflicts of Interest and Client Relationships

Module 2 – Case Studies in Due Diligence and Preparer Penalty Exposure
This module applies the due diligence and preparer penalty frameworks addressed earlier in this series to four detailed case studies involving filing status, an aggressive deduction, client pressure, and a software-generated position.

Module 3 – Case Studies in Confidentiality and Data Security
This module applies the confidentiality and data security frameworks addressed earlier in this series to five detailed case studies, including a family member request, a vendor change, an unencrypted email, a departing employee, and an unverified caller.

Module 4 – Case Studies in IRS Interactions and Modern Practice Challenges
This module applies the IRS examination, appeals, collection, and AI supervisory frameworks addressed earlier in this series to five detailed case studies drawn from modern practice challenges.

Final Assessment – Ethical Case Studies for Tax Professionals
This final assessment consists of 10 multiple-choice questions covering all four modules of this course. A passing score of 70% or better is required.

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