IRS Circular 230 – Avoiding Ethical Violations


January 26, 2022


Daniel J. Pilla

  1:00 PM ET | 12:00 PM CT | 10:00 AM PT | 100 Minutes

* Not able to attend the live session? We can arrange an on-demand session for You. Please call 1-‪814-892-0304


Circular 230 controls who we can represent before the IRS, and what that representation looks like. For starters, counsel must be “competent.” We explain exactly what that means and what it does not mean, and how to become “competent.” Circular 230 contains a mandate to avoid conflicts of interest. We define that phrase, show clear common examples of when a conflict arises, and what to do when it does. We also explain the concept of “joint representation” and the circumstances under which it may and may not be undertaken. Finally, attendees will understand what constitutes a “reasonable fee” under Circular 230, how such a fee is determined, and the circumstances under which a contingent fee can be charged. 

Learning Objectives: 

Because we are governed by Circular 230, we must understand the fundamental rules for representing clients before the IRS. This program will equip you to meet the basic compliance requirements and avoid problems with the IRS’s Office of Professional Responsibility

Session Highlights:

  • Understanding what constitutes a “conflict of interest.” 
  • How to avoid conflicts
  • 7 common examples of where a conflict of interest arises
  • When is “joint representation” allowed 
  • How to proceed with a “joint representation” arrangement
  • What is the duty to charge a “reasonable fee?”
  • When are contingent fees allowed? 
  • Understanding the duty to be “competent” to represent clients

Who Should Attend?

  • Tax Attorneys
  • CPAs
  • EAs
  • Other Federal Tax Practitioners

Credits and other info:

Session Duration: 100 Minutes

Session Prerequisites and preparation: None

Session learning level: Introductory

Delivery method: Group Internet Based

NASBA and IRS Credits : 2 Ethics Hours

IRS CE Provider #: DFFSC

NASBA Sponsor #: 138804