Ethics: Court Orders, Confidentiality, and Compliance

Overview

Tax professionals often find themselves navigating complex ethical terrain when responding to court-ordered summonses, especially in emotionally charged settings like divorce. This course explores the ethical obligations and legal boundaries that govern the disclosure of taxpayer information, with a focus on IRC 7216 and 6713, Circular 230, and the Gramm-Leach-Bliley Act (GLBA).

Through scenario-based learning and practical analysis, participants will examine how ethical principles intersect with legal mandates and how to maintain professional integrity when faced with conflicting client interests, ambiguous court orders, or pressure to over-disclose. This course emphasizes informed consent, scope limitations, and the preparer’s duty to protect confidentiality even when disclosure is legally permitted. This course provides the tools and frameworks needed to make sound decisions, avoid regulatory pitfalls, and uphold the highest standards of practice in sensitive legal contexts.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Objectives

After attending this presentation, you will be able to...

• Interpret ethical obligations under IRC §§7216 and 6713, Circular 230, and the Gramm-Leach-Bliley Act when responding to court orders.

• Distinguish between legally permissible disclosures and ethically questionable conduct in mediation settings.

• Apply ethical decision-making frameworks to real-world scenarios involving dual representation and conflicting client interests.

• Implement best practices for protecting taxpayer confidentiality while complying with legal mandates.

Highlights

The major topics that will be covered in this course include:

• When and how a court order permits disclosure of tax return information under IRC §7216 and §6713.

• The scope and limitations of disclosure under Circular 230 and the Gramm-Leach-Bliley Act (GLBA).

• Best practices for responding to court orders while maintaining compliance and minimizing liability.

• Risks of over-disclosure and unauthorized communication during mediation proceedings.

Designed For

Enrolled Agent, CPA, Attorney, Certified Financial Planner, Tax Practitioner

Prerequisites

None

Preparation

None

Notice

You will receive an email from CPA Crossings via Webex with instructions to access the webinar.

Fees

Credits

Level

Code

Vendor

Fields of Study

Leader(s):

Mary Jane Hourani, MM, EA, NTPI Fellow, Hourani & Associates, Inc.

Leader Bios

Mary Jane Hourani, MM, EA, NTPI Fellow, Hourani & Associates, Inc.

Mary Jane Hourani, MM, EA, NTPI Fellow, Tax Accountant

Mary Jane has been practicing since 1993, working for a couple larger Tax, Accounting, & Audit Firms before transitioning to her own practice in 2005.

Mary Jane has a Master of Management from Walsh College of Accountancy and Business Administration as well as a Bachelor of Science from Eastern Michigan University in Public Administration with a focus in Organizational Development and Governmental Accounting.

She is credentialed as an Internal Revenue Service Enrolled Agent, allowing her to practice before the IRS. With this credential, she has direct oversite by the IRS Office of Professional Responsibility. She is also a National Association of Enrolled Agents NTPI Fellow.

Mary Jane has been an Instructor of Tax for Michigan State University Tax School since 2014 as well as a speaker for several trade organizations since 2010.

Mary Jane has been a Contributing Editor and/or Contributing Author of the National Tax Workbook for the Land Grand University Tax Education Foundation since 2015. She writes and compiles tax course packs used by Michigan State University Tax School. Mary Jane is an author/speaker for several national trade organizations and national CPE providers. She is a former H&R Block Instructor/Trainer.

Mary Jane is a member of the National Association of Enrolled Agents, Michigan Association of Certified Public Accountants, National Association of Tax Professionals, American Institute of Professional Bookkeepers, and is a QuickBooks ProAdvisor.

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