Ethics: Court Orders, Confidentiality & Compliance

Overview

This course examines the ethical & legal responsibilities of tax professionals when responding to court orders, summonses & other legal demands for taxpayer information. Participants will review the statutory & regulatory framework governing confidentiality & disclosure, including IRC 7216 & 6713, Circular 230 & the Gramm-Leach-Bliley Act (GLBA). The course explains when disclosure of taxpayer information is permitted, restricted, or prohibited under federal law & professional standards. Through practical analysis & scenario-based discussion, participants will examine common situations involving divorce proceedings, mediation settings & conflicting client interests. Emphasis is placed on evaluating disclosure requests, applying ethical decision-making frameworks, maintaining proper client consent & scope limitations & protecting taxpayer confidentiality while complying with legal mandates.

Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab & submit to terri.storer@acpen.com

Note: This course qualifies to count toward the WICPA membership Ethics CPE requirement.