• videocam Live Webinar with Live Q&A
  • calendar_month December 8, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparation - Individual
  • schedule 110 minutes

Circular 230 Ethics for Tax Practitioners: Tax Opinions, Confidentiality, Conflicts of Interest, and Penalty Exposure

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Discount expires 11/24/26

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About the Course

Introduction

This CPE webinar will provide tax practitioners with a working knowledge of the Circular 230 ethical rules governing tax practice, including standards for tax opinions, exposure to practitioner penalties, confidentiality and privilege limitations, tax return disclosures, and conflicts of interest. Our accomplished panel will examine each of these areas and offer practical guidance for staying compliant while managing day-to-day client demands.

Description

Practitioners must understand not only what the tax law requires, but also how ethical standards affect representation decisions and communications with clients and taxing authorities. Circular 230 sets the guidelines for everyone who practices before the IRS. The IRS Office of Professional Responsibility (OPR) continues to enforce Circular 230's standards of competence, diligence, and integrity for those practicing before the IRS.

The IRS recently released Introductory Guidelines for Responsible AI Use in Federal Tax Practice, which explains how Circular 230 provisions apply to tax practitioners' use of AI. It outlines best practices for responsible AI use, including a requirement to secure AI data-handling protocols and review results for "factual and legal accuracy." 

Practitioners must also navigate restrictions on disclosing tax return information, obligations when representing multiple clients, and other conflicts of interest that can arise when servicing clients.

Listen as our experienced panel provides a comprehensive discussion of ethics rules governing tax practices.

Presented By

William M. Funk, Esq.
Attorney
Law Office of William M. Funk

Mr. Funk is a tax attorney with extensive experience in tax planning and dispute work. His practice focuses on individuals, businesses, funds and non-profit organizations. Prior to starting his law practice in 2009, Mr. Funk practiced tax law for ten years with firms in New York. He has successfully represented clients before federal and state tax authorities and in business negotiations. Mr. Funk has been published in leading tax publications on issues ranging from taxation of real estate developments to international tax policy.

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Kaitlin R. Maguire
Attorney
Bressler Amery & Ross, PC

Ms. Maguire's practice focuses on estate planning for individuals and families with complex personal, financial, and successive generation planning needs. She meets regularly with clients to implement customized estate plans and guides clients in the administration of complex trusts and estates. While earning her J.D., Ms. Maguire served as Case Note & Comment Editor for the International Law Review Journal.

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Dean L. Surkin
Professor (Adjunct)
Pace University Graduate School of Business

Mr. Surkin is an attorney engaged in private practice in the New York metropolitan area. He recently retired from the position of Tax Director at a regional CPA firm based in New York City. Prior to that, Mr. Surkin was a partner at Surkin & Handlin, a boutique firm that handled real estate and tax matters. He is a tax attorney with broad-based experience in tax planning and research, has litigated major cases in the fields of taxation, probate and general commercial matters, and has been peer-reviewed by Martindale-Hubbell. Mr. Surkin holds the highest rating for legal ability and ethical standards, AV. His published articles on tax law have appeared in peer-reviewed journals, practitioners’ journals, and the popular press. Mr. Surkin also writes science-fiction short stories about the adventures of his granddaughters and their dog visiting historic events in their uncle’s time machine (their uncle is also a dog) and serves on the Board of Directors of the Westchester Community Orchestra.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Tuesday, December 8, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. Introduction

II. Ethical Standards Governing Tax Practice

III. Tax Opinions and Written Advice

IV. Practitioner penalty exposure

V. Confidentiality, Privilege, and Limitations of Privilege

VI. Disclosure of tax returns and tax return information

VII. Conflicts of interest

VIII. Best practices

The panel will review these and other key issues:

• Circular 230 ethical standards governing tax practice

• Practitioner penalties and disciplinary exposure

• Standards for tax opinions and written advice 

• Ethical considerations when representing multiple clients

Learning Objectives:

After completing this course, you will be able to:

• Identify key Circular 230 ethical standards applicable to tax practitioners

• Recognize circumstances that may create practitioner penalty exposure or conflicts of interest

• Apply confidentiality, privilege, and disclosure rules in common tax practice situations

• Decide how to handle tax return disclosure requests 


  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .