Ethical Responsibilities During IRS Examinations

Categories: Ethics, IRS CE
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About Course

This self-study ethics program examines the practitioner’s professional and ethical responsibilities while representing a client during an Internal Revenue Service examination. The course addresses the scope of representation authority granted by Form 2848 and the competence standard for accepting examination engagements, the duty to promptly furnish information under Circular 230 §10.20 and how that duty interacts with the attorney-client and Section 7525 privileges, the duty to advise a client of an error or omission discovered during an examination under §10.21, the diligence-as-to-accuracy standard of §10.22 as applied to representations made to an examiner, the duty to avoid unreasonable delay under §10.23, and the practitioner’s role in statute-of-limitations extension decisions and third-party contact notifications under IRC §7602(c).

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What Will You Learn?

  • Identify the categories of persons authorized to practice before the IRS under Circular 230 §10.3 and the scope of authority granted by Form 2848
  • Apply the competence standard of Circular 230 §10.35 to the decision to accept or continue examination representation
  • Apply the duty to promptly furnish information under Circular 230 §10.20, including the good-faith privilege exception
  • Distinguish a proper Information Document Request from an improper or overly broad request
  • Apply the duty under Circular 230 §10.21 to promptly advise a client of noncompliance or an error discovered during an examination
  • Apply the diligence-as-to-accuracy standard of Circular 230 §10.22 to representations made to an examiner
  • Apply the duty under Circular 230 §10.23 to avoid unreasonably delaying prompt disposition of an examination
  • Identify the practitioner's role in a statute-of-limitations extension decision and the notice obligations regarding third-party contacts under IRC §7602(c)

Course Content

Module 1 – Representation Authority and Competence in Examinations
This module examines who may represent a taxpayer during an IRS examination and the competence standard a practitioner must meet under Circular 230 §10.35 before accepting or continuing an engagement.

  • Representation Authority and Competence in Examinations

Module 2 – The Duty to Furnish Information and Responding to Requests
This module addresses the practitioner's duty to promptly furnish requested information to an examiner under Circular 230 §10.20, and how to evaluate an Information Document Request for scope and proper authority.

Module 3 – Client Errors, Omissions, and the Duty of Diligence
This module covers the practitioner's duty under Circular 230 §10.21 to advise a client of a known error or omission, together with the diligence-as-to-accuracy standard of §10.22 as applied to representations made during an examination.

Module 4 – Prompt Disposition, Statute Extensions, and Third-Party Contacts
This module reviews the duty to avoid unreasonable delay under Circular 230 §10.23, the practitioner's role in a statute-of-limitations extension decision, and third-party contact notice obligations.

Final Assessment – Ethical Responsibilities During IRS Examinations
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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