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Ethics: Part 4

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Course Content

Lesson: Ethics – Part 4
Final Quiz: Ethics – Part 4

Course Description

This course from December 18, 2025 addresses ethics responsibilities when working with non-filers. It reviews due diligence obligations under Circular 230 and practical steps for identifying, evaluating, and assisting non-filers in a compliant manner.

The session introduces key Internal Revenue Manual (IRM) guidance on non-filers, discusses limitations on Social Security credits for late filings, and reviews emerging IRS approaches such as Artificial Intelligence initiatives. Participants also learn strategies for managing disputes and aligning expectations with IRS realities.

Learning Objectives

  1. Explain due diligence responsibilities under Circular 230 when assisting non-filers.
  2. Identify IRS guidance in the Internal Revenue Manual related to non-filer cases.
  3. Recognize limitations on Social Security credits when returns are not filed timely.
  4. Apply practical steps for managing non-filer disputes and client expectations.
  5. Summarize IRS Artificial Intelligence initiatives relevant to compliance and enforcement.
  6. Document ethical decision-making to reduce risk in non-filer engagements.

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.

Ethics Part 4 PDF