Email Disclaimers
Author: Susan Harper
| CPE Credit: |
1 hour for CPAs |
Explore email disclaimers with Susan Harper, Certified Fraud Examiner, and former IRS Internal Revenue Agent of 34 years. This course will help you comply with your ethical duties by considering disclaimers appropriate in certain circumstances. Consider the disclaimers of any duty to update tax advice for tax law changes to disclaimers to assert confidentiality or privilege and more. With more than 20 years instructing CPE courses, Susan will deliver an entertaining and informative discussion to address email disclaimers while incorporating case studies.
Publication Date: August 2024
Topics Covered
- Circular 230 Disclaimer
- Duty to Update Advice
- Confidentiality & Nondisclosure
- Privilege
- Preliminary Advice
- Reasonable Reliance on Facts
- No Use for a Tax Shelter
- Prohibiting Use by Others
- Case Studies
Learning Objectives
- Identify the usefulness of email disclaimers
- Identify how to facilitate compliance with Circular 230 ethical duties
- Identify disclaimers appropriate for certain circumstances
- Identify the IRC that prohibits tax return preparers from disclosing or using a client’s information for any purpose other than tax preparation without the client’s specific consent
- Identify the year the IRS issued finalized regulations with respect to written advice
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Regulatory Ethics (1 hour)
Program Prerequisites
None
Advance Preparation
None
