The program will review all the basics of Circular 230, and put extra emphasis on §10.50 - Sanctions, and §10.51, Incompetence and disreputable conduct.  Stress is laid on conviction of any criminal offense involving dishonesty or breach of trust, and Conviction of any felony under Federal or State law for which the conduct involved renders the practitioner unfit to practice before the Internal Revenue Service.

The lecture will also cover how OPR handles complaints, sanctions and the respondent's avenues of appeal.

Mason Klinck has been both a Revenue Agent for the IRS as well as a partnership auditor for the California Franchise Tax Board, with an emphasis on abusive multi-tier tax shelters. In addition he has worked for law and public accounting firms in taxpayer defense, legal research, tax planning and return preparation. His practice now consists of consulting law and CPA firms as well as taxpayer representation. Mason has managed VITA sites, and done pro bono work for Low Income Taxpayer Clinics in California and Massachusetts. He has taught in graduate level tax programs and published in the technical press. He holds two degrees from Oxford as well as a Master of Science in Taxation and an MBA.