Ethical Considerations: Conflicts of Interest in Tax Representation

10.26.2012

Ethical Considerations:  Conflicts of Interest in Tax Representation
Using Circular 230 and United States Tax Court cases to explore conflicts scenarios

Presented by
Mark F. Sommer
Partner and Chair, Tax Practice Group
Bingham Greenebaum Doll LLP

Tax engagements can present a multitude of conflicts of interest. Some conflicts are pretty obvious, but others may be much more obscure. Using Circular 230 and United States Tax Court cases as the guide, this session will explore various scenarios in which conflicts may occur and address the ethical considerations practitioners face in such representations.