Ethical Issues in Tax Practice: Real-Life Dilemmas, Gray Areas, and Professional Responsibilities

Mr. Bilotta, CPA is an adjunct professor and tax consultant with more than three decades of leadership experience at the Internal Revenue Service. He retired from the IRS on September 30, 2025, after over 30 years of federal service. During his IRS career, Mr. Bilotta held numerous senior executive roles, including Director of SBSE Western Area Field Exam, Director of Specialty Exam Policy, Director of Planning, Performance and Analysis, and most recently, Director of SBSE Southwest Area Field Exam. He also led multiple IRS service-wide projects and cross-functional teams. Mr. Bilotta does tax consulting and began teaching as an adjunct accounting professor at Loyola Marymount University, where he teaches Accounting Information Systems and Financial Accounting. He is also scheduled to teach for UCLA Extension, helping future Enrolled Agents develop practical tax return preparation skills grounded in real-world experience.

Ms. Brown’s practice focuses on individuals and organizations who are involved in criminal tax investigations, including related grand jury matters, court litigation and appeals, as well as representing and advising taxpayers involved in complex and sophisticated civil tax controversies, including representing and advising taxpayers in sensitive-issue audits and administrative appeals, as well as civil litigation in federal, state and tax court.

Mr. Stigile specializes in tax controversies as well as tax, business, and international tax. His representation includes Federal and state tax controversy matters and tax litigation, including sensitive tax-related examinations and investigations for individuals, business enterprises, partnerships, limited liability companies, and corporations. Mr. Stigile's practice also includes complex civil tax examinations, administrative appeals and tax collection proceedings (where he is widely respected for achieving meaningful resolutions of difficult tax collection issues). He frequently writes and lectures on topics involving taxation.