12/20/20241:00 PM CST start timeRobert J. Dole Hall; Room 150Available event week.

Annual Winter Tax Ethics CLE

The two-hour "Tax Ethics" CLE presented by Roger McEowen will be scenario-based on numerous common tax practice situations. Each scenario will pose ethical issues for the practitioner and discussion will focus on the manner in which the client issues can or should be solved within the governing ethical guidelines and rules.

12/20/20241:00 PM CST start timeRobert J. Dole Hall; Room 150Available event week.

This seminar addresses several unique ethical issues for tax practitioners. Taught on a scenario basis, issues addressed include the handling of fees, disclosure of tax return information, competence, and the unauthorized practice of law. Also addressed will be conflicts of interest, the proper handling of tax return documents, digital and physical security breaches and artificial intelligence considerations. All scenarios will be taught in the context of Circular 230 which is provided as an Appendix to the seminar material.

Kansas

  • CLE/CPE: Approved for 2.0 hours
  • You must provide your correct KANSAS BAR NUMBER for credit to be reported.

Other Jurisdictions

  • All other attorney attendees will receive documentation and be responsible for submitting for credit in their home state.

Register Here

Roger McEowen

Roger McEowen

Professor of Agricultural Law and Taxation, Washburn University School of Law

Schedule

1:00-1:50 p.m. — Session 1: Conflicts of Interest; Confidentiality and Privilege (Application of Circular 230) [50 minutes NASBA Regulatory Ethics credit or 50 minutes IRS Ethics credit]:

  • Privileges relating to taxpayer communications
  • Furnishing information to the IRS
  • Third-party disclosures Under IRC Sec. 6103
  • IRC Sec. 7216 penalties for improper disclosures

1:50 p.m. — Break

2:00-2:50 p.m. — Session 2: Industry Focus and Competence (Application of Circular 230) [50 minutes NASBA Regulatory Ethics credit or 50 minutes IRS Ethics credit]:

  • Competence
  • Compliance with practice procedures
  • Incompetence and disreputable conduct
  • Other Topics as Related to Circular 230
    • Contingent Fees
    • Power of Attorney
    • Reporting unethical preparers
    • Publication of tax preparation fees
    • Death of a tax preparer

2:50 p.m. — Adjourn

This program takes an applied look at Treasury Circular 230 and changes to the Circular that have been proposed. Addressed will be various scenarios concerning how a tax practitioner should operate in relationship to clients and the IRS. Given the numerous changes in tax law and procedure in recent months challenges for practitioners have increased substantially. Participants will learn how Circular 230 applies to these challenges in a hands-on participant interactive format.

At three points during each hour of presentation attendees will be asked to answer questions about the presentation to confirm 1) their attendance and 2) their understanding of the material as it is presented live online.

The Kansas State University Department of Agricultural Economics sponsors an annual Kansas Income Tax Institute, now in its 76th year. The program is intended for tax professionals and is designed to provide up-to-date training on current tax law, regulations, and updates. The 2-day, 2024 programs held throughout Kansas will review recent cases and rulings and key legislation, provide an in-depth review and analysis of a number of tax areas, and cover newly enacted regulations and procedures critical to tax practitioners. The program stresses practical information to facilitate the filing of individual, small-business, and farm returns. Learn more and register for upcoming programs being held at the Kansas Income Tax Institute website.

 
IRS CE Provider logo
  • Continuing education credit for Enrolled Agents (EAs) and Other Tax Return Preparers (OTRPs) will be reported to the IRS by Washburn University School of Law, an IRS Approved Education Provider. YOU MUST PROVIDE YOUR CORRECT PTIN NUMBER FOR CREDIT TO BE REPORTED. The program is approved for EAs and OTRPs for 100 minutes of Federal Tax Law and 0 minutes of Federal Tax Update, for a total of 100 minutes.

Washburn Law is a NASBA certified CPE provider in GL and GIB (live / internet-based) formats. Kansas required this certification for online attendance credit. Please confirm your state does as well and you will receive attendance confirmation to submit after completion.

This program examines several area of ethics involving the application of tax law to clients. As noted, the program is intended for participants who have an intermediate level of knowledge in the Taxes Subject Area. Even beginners will find exposure to the ethical scenarios presented to be helpful in assessing whether to engage more senior practitioners to help them with client situations. There are no specific prerequisites required to attend.

No advance preparation is required though program participants may want to review the topic areas and bring questions they would like addressed during the program.

The program will be delivered online via the Zoom platform. Specific instructions and a link to access the online program will be provided several days prior to the program to individuals who register and pay the fee. Instructions will also include information about how to access program materials.

Washburn Law is an NASBA CPE provider. The program will qualify in the taxes area for the minutes noted next to each presentation.

Instructions about how to register for this program are found on this page. More information about WALTR can be found here: https://lawprofessors.typepad.com/agriculturallaw. Individuals who are interested in this program should register through the event homepage to see any program-related updates. Information about the program refund policy and complaint resolution steps are also included on this page. You may also contact the administrative staff person for this program listed under the "Special Needs" section on this page.

Washburn Law is certified by the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org.