Ethics: Part 3
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Course Description
This course from December 18, 2025 focuses on maintaining client confidentiality while managing conflicts of interest in a tax practice. It covers how conflicts arise, how to identify them early, and how to evaluate whether representation can continue without compromising ethical responsibilities.
The session also reviews disclosure and consent considerations under Circular 230 and IRC Section 7216, including the use of written disclosures, engagement letters, and client communications. Practical examples and guidance help practitioners protect privacy, avoid penalties, and document decisions.
Learning Objectives
- Identify common conflict of interest situations in tax practice and recognize when they must be disclosed.
- Explain confidentiality obligations and privacy considerations when handling client information.
- Apply Circular 230 principles to conflict management and client communications.
- Distinguish when written consent is required under IRC Section 7216.
- Use engagement letters and disclosure language to manage conflicts and protect clients.
- Document ethical decisions to reduce risk of penalties or complaints.
About The Presenter:
Kristy Maitre, EA
Kristy is an experienced tax professional and educator specializing in ethics, compliance, and professional responsibility for CPAs, enrolled agents, and tax practitioners. She regularly presents continuing education programs focused on Circular 230 standards, IRS enforcement trends, and practitioner risk management. Currently a tax professional employed by a small firm in Iowa, Kristy brings her 27 years of IRS employee experience as well as her years with Iowa State University’s Center for Agricultural Law and Taxation, which makes a unique combination of experience and perspective to our speaker corps. Her experience at the IRS, including twelve years as the IRS’s Iowa tax practitioner “go to” person and seven years as an IRS Revenue Agent gives her the background to know how to handle the IRS bureaucracy. Kristy regularly demonstrates her ability to show practitioners how to minimize client tax liability and avoid practitioner compliance problems with the IRS.