Email Disclaimers
Date: Wednesday, August 5, 2026
Instructor: Susan Harper
| Begin Time: |
1:00pm Pacific Time
2:00pm Mountain Time
3:00pm Central Time
4:00pm Eastern Time |
| CPE Credit: |
1 hour for CPAs |
|
Email disclaimers are a common—but often misunderstood—tool used by tax professionals to manage risk, protect confidential information, and support ethical compliance. When used appropriately, disclaimers can reinforce professional responsibilities; when misused, they can create a false sense of security or even increase exposure. This course provides tax practitioners with practical guidance on when email disclaimers are helpful, when they are ineffective, and how they intersect with ethical and regulatory obligations.
Led by Susan Harper, Certified Fraud Examiner and retired IRS Internal Revenue Agent, this course examines the role of email disclaimers in supporting Circular 230 duties, protecting taxpayer information, and communicating tax advice responsibly. Participants explore disclaimers related to confidentiality, privilege, duty to update advice, reasonable reliance on facts, and restrictions on third‑party use. The program also addresses IRS rules governing written advice and the prohibition against unauthorized disclosure or use of taxpayer information. Through practical examples and case studies, attendees gain actionable insight they can immediately apply to client communications.
Who Should Attend
This course is designed for tax professionals who regularly communicate with clients via email and want to ensure those communications align with ethical standards and regulatory requirements.
Topics Covered
- Purpose and limitations of email disclaimers
- Circular 230 considerations and disclaimers
- Duty to update tax advice
- Confidentiality and nondisclosure statements
- Privilege assertions and restrictions
- Preliminary advice and reasonable reliance on facts
- Restrictions on use by third parties and tax shelter language
- IRS rules governing written tax advice
- Practical examples and case studies
Learning Objectives
- Evaluate the effectiveness and limitations of common email disclaimers used by tax practitioners
- Apply email disclaimers in a manner that supports ethical duties under Circular 230
- Select appropriate disclaimer language based on the nature of tax advice and client communications
- Identify the rules prohibiting disclosure or use of taxpayer information without proper consent
- Explain IRS regulations governing written tax advice and their implications for email communications
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Regulatory Ethics (1 hour)
Program Prerequisites
None
Advance Preparation
None
