American Bar Association
 
Section of Taxation: STANDARDS OF TAX PRACTICE COMMITTEE

Section of Taxation:
STANDARDS OF TAX PRACTICE COMMITTEE


Who We Are

The responsibilities of the Standards of Tax Practice Committee (#3320) include ethical standards and the requirements of Circular 230. The Committee takes an active interest in the standards of conduct imposed upon practitioners by various penalty provisions. The Committee is authorized to issue Statements of Standards of Tax Practice. Committee Comments

  • In June 2014, the Committee participated along with other Tax Section committees in drafting a submission to Congressional leadership to provide comments on legislative proposals to reform administrative aspects of federal tax law.
  • The Committee worked with Section Leadership to submit comments in September 2012 on Proposed Reg 138367-06 Relating to Practice Before the IRS. The proposed regulations included repeal of the "covered opinion" rules in former Circular 230 Section 10.35, a competence standard in new section 10.35 and other important changes. The proposed regulations were finalized in June 2014.

New OPR Listserv OPR recently created a listserve that practitioners can subscribe to in order to receive email alerts regarding OPR disciplinary actions, press releases and other information.


Important Developments



Updated OPR Guidance Regarding Professional Obligations
On August 1, 2015, the IRS's Office of Professional Responsibility issued an update to its Guidance to Practitioners Regarding Professional Obligations Under Treasury Circular 230. The updated Guidance includes new FAQs on a practitioner's obligation to return client records, on supervision of other practitioners in a firm, and on fee sharing arrangements.


Stephen Whitlock Named New OPR Director
The IRS announced on July 23, 2015 that Stephen Whitlock will take over as Director of the Office of Professional Responsibility, following Karen Hawkins' departure. Mr. Whitlock is a friend to and a familiar face for the Standards Committee, having previously served as OPR Director before taking over as head of the IRS's Whistleblower Officer.


OPR Issues Guidance Clarifying Function of IRS Form 4764, Communications Agreement, LB&I Examination Plan
On September 9, 2014, OPR issued guidance clarifying its jurisdiction over persons identified as corporate representatives on an IRS Form 4764, Communications Agreement, LB&I Examination Plan. Among other issues, the guidance clarified that a Form 4764 cannot be used to authorize an individual to advocate a taxpayer's position and that only an IRS Form 2848 may be used for that purpose.


Publication of OPR Disciplinary Decisions
Since September 2007, OPR has been publishing all final agency decisions in Circular 230 disciplinary proceedings. Those decisions can be found at the IRS's Final Agency Decisions webpage.



Committee Materials from Recent Meetings

Did you know thousands of pages of cutting-edge committee program materials are available to you as a Tax Section member? These documents contain analysis of the latest federal tax policy, initiatives, regulations, legislative forecasts, and planning ideas developed by the country's leading tax attorneys and government officials. Access these materials now.

Join Us


Leadership

Chair:

Desmond, Michael

Vice-Chairs:

Moore, Guinevere
Partain, Rachel

Committee Roster  


Programs, Meetings and Events

Section Events

    17th Annual Tax Planning Strategies - U.S. and Europe

    04/05/2017-04/08/2017
    Ritz Carlton Hotel Arts Barcelona
    Barcelona

    The 17th Annual Tax Planning Strategies U.S. and Europe will focus on practical planning strategies for multinational corporations and their international advisors, as well as provide insight into how government tax officials may view the international tax landscape in light of important international ...

    The New Markets Tax Credit: Providing Economic Stimulus to Low-Income Communities

    04/05/2017-04/05/2017

    Section 45D of the Internal Revenue Code authorizes the issuance of the New Markets Tax Credit. The law provides a credit of 39% of the capital invested in certain qualified community development entities whose primary missions include serving, or providing investment capital to low-income communities ...

    Young Tax Lawyers Symposium

    04/07/2017-04/07/2017
    Miller & Chevalier Chtd
    Washington

    Join the American Bar Association Section of Taxation, in conjunction with the ABA Young Lawyers Division and Federal Bar Association Section on Taxation, for the 3rd Annual Young Tax Lawyers Symposium on Friday, April 7, 2017 from 1:30-5:30 pm at the Washington, DC offices of Miller & Chevalier Chartered. ...


Sub Committees  (click [+] for listing)

 Sub Committees


Recent Circular 230 Regulations and Preambles


Committee Resources


Circular 230 Resources

An index of links to federal regulations, related Tax Section comments, recent relevant meeting materials, and helpful CLE products. (currently being updated)
more...


Circular 230 Document Database

A members-only database of sample documents regarding Circular 230 policies and procedures (currently being updated)
more...

Modified by Michael Desmond on April 1, 2016

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