Wednesday, September 14, 2016
4:30 - 6:00 p.m. - Board Meeting
6:00 - 6:30 p.m. - Dinner
6:30 - 8:30 p.m. - Educational Seminar
Early Bird pricing until Thursday, Sept. 8!
Where
Crowne Plaza Hotel (Monroe)390 Forsgate Drive
(Exit 8A off the NJ Turnpike)
Monroe Township, NJ 08831
Driving Directions
When
Wednesday Sept. 14, 2016 from 6:00 PM to 8:30 PM EDT
Don't Miss!
NJSEA Board Meeting
4:30 pm - 6:00 pm
(All Members Welcome)
Contact
Anthony Berlangieri, Secretary
New Jersey Society of Enrolled Agents
(973) 580-0706
aberlangieri@yahoo.com
Registration Fee: NJSEA & NAEA members ($40/$60 after Thursday, Sept. 8); Non-members and guests ($50/$75 after Thursday, Sept. 8). Includes buffet dinner.
Early Bird pricing until Thursday, Sept 8.
TOPIC: Ethics
The Internal Revenue Code and Circular 230 contain the standards for return positions and practice before the Internal Revenue Service. We will discuss these provisions, focusing on common issues that arise for tax professionals and practical solutions to problems. The program will include a discussion of the standards for return positions, other Circular 230 standards, such as competency and due diligence, what to do when you discover a client’s non-compliance, and conduct during an audit. At the end of the program, we will look at some examples of tax professionals who were subject to discipline under Circular 230 or who were criminally prosecuted, and discuss what went wrong.
To explore and understand:
- The standards for return positions under I.R.C. § 6694 and Circular 230;
- The basics of “adequate disclosures,” focusing on what constitutes an adequate disclosure for the taxpayer and the tax professional and when disclosure should be made;
- Ethical issues that arise when a tax professional discovers a client’s non-compliance;
- Other Circular 230 standards, such as competency and diligence as to accuracy, and the tax professional’s conduct during an audit;
- Discipline under Circular 230 and criminal prosecutions of tax professionals.
OUR FEATURED SPEAKER
Megan L. Brackney joined Kostelanetz & Fink in 2004, and concentrates her practice in the areas of tax controversies, and civil and white collar criminal litigation. Ms. Brackney received her J.D. from the University of Kansas School of Law and her LL.M. in Taxation from New York University. Prior to joining Kostelanetz & Fink, LLP, Ms. Brackney was an Assistant United States Attorney for the Southern District of New York. Ms. Brackney is a member of the New York State Bar Association Tax Section’s Executive Committee, a Fellow of the American College of Tax Counsel, a former Council Director for the American Bar Association Section of Taxation, and the former Chair of the Taxation Committee of the New York County Lawyers’ Association. Ms. Brackney annually contributes to the two-volume ABA publication, Effectively Representing Your Client Before the IRS and is a regular columnist for the “Tax Controversy Corner” of The Journal of Passthrough Entities, and serves on the editorial board of the Journal of Taxation and The Tax Lawyer. Ms. Brackney has been recognized by New York Super Lawyers” since 2012.
