Description
This ethics course from August 7, 2025 examines a tax professional’s disclosure and due-diligence responsibilities under Treasury Department Circular 230, with emphasis on proposed and current guidance under §10.21 (Knowledge of Client Errors) and §10.33 (Best Practices for Tax Advisors)
The program also addresses practitioner obligations related to confidentiality and disclosure of taxpayer information under IRC §§7216 and 6103, including practical scenarios involving client errors, omissions, and improper disclosures.
Learning Objectives
- Identify practitioner responsibilities under Circular 230 §10.21 when a client error is discovered
- Explain best-practice standards under Circular 230 §10.33
- Distinguish between client disclosure obligations and practitioner disclosure prohibitions
- Apply confidentiality rules under IRC §§7216 and 6103 to real-world scenarios
- Recognize ethical risk areas involving omissions, inaccurate filings, and third-party disclosures
- Determine appropriate corrective actions when a client refuses to correct an error
- Reduce exposure to disciplinary action through proper documentation and communication
About The Presenter:
Kristy Maitre
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.