Ethics: Court Orders, Confidentiality, and Compliance

Overview

This course examines the ethical and legal responsibilities of tax professionals when responding to court orders, summonses, and other legal demands for taxpayer information. Participants will review the statutory and regulatory framework governing confidentiality and disclosure, including IRC §§7216 and 6713, Circular 230, and the Gramm-Leach-Bliley Act (GLBA). The course explains when disclosure of taxpayer information is permitted, restricted, or prohibited under federal law and professional standards. Through practical analysis and scenario-based discussion, participants will examine common situations involving divorce proceedings, mediation settings, and conflicting client interests. Emphasis is placed on evaluating disclosure requests, applying ethical decision-making frameworks, maintaining proper client consent and scope limitations, and protecting taxpayer confidentiality while complying with legal mandates.

*Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com

Highlights

• Overview of taxpayer confidentiality requirements under IRC §§7216 and 6713
• Circular 230 standards related to disclosure of taxpayer information
• Gramm-Leach-Bliley Act (GLBA) privacy and safeguarding requirements
• Legal authority and limitations of court orders and summonses
• Disclosure considerations in divorce proceedings and mediation settings
• Dual representation and conflicts of interest
• Ethical decision-making frameworks for disclosure situations
• Documentation, informed consent, and scope limitations
• Best practices for protecting taxpayer confidentiality

Prerequisites

None

Designed For

CPAs, EAs, attorneys, and tax practitioners

Objectives

At the end of this course, 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 situations involving dual representation and conflicting client interests.
• Implement best practices for protecting taxpayer confidentiality while complying with legal mandates.

Preparation

None

Notice

This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by Accounting Continuing Professional Education Network (ACPEN).