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The 2011 Amendments to Circular 230: What Tax Practitioners Need to Know

The 2011 Amendments to Circular 230: What Tax Practitioners Need to Know
Product Code - TMA49
Speaker(s): Matthew C. Hicks
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On August 2, 2011, the latest amendments to Treasury Department Circular 230 took effect. Every subpart – authority to practice, practice before the IRS, disciplinary proceedings, sanctions, and general provisions – were affected. 35 rules changed. One rule was added. Consequently, Circular 230 now consists of 60 rules, 60% of which are in some way new. What do tax practitioners need to know about these recent changes? And how will those changes affect you?


Webinar highlights include:

  • Every change wrought by the 2011 amendments, efficiently separating the mundane from the critical
  • Conduct subject to sanction, including three new sanctionable offenses
  • Standards for signing, preparing, and advising a client to take a position on a tax return, and how those standards comport with others governing tax practitioners:
    • NAEA Code of Ethics and Rules of Professional Conduct
    • AICPA Code of Professional Conduct
    • ABA Model Rules of Professional Conduct
    • Internal Revenue Code’s civil penalty provisions
    • United States Code’s criminal penalty provisions
  • Circumstances under which OPR will sanction one practitioner for the failure of another
  • Division of responsibilities between the Office of Professional Responsibility and the new Return Preparer Office
  • Review and summary


Educational Objectives

  • Inform tax practitioners about the nature and scope of the recent amendments to Circular 230
  • Alert tax practitioners to the changes that are most important for them
  • Identify risks and uncertainties brought about by the amendments
  • Ensure that tax practitioners have the information they need about the recent changes to steer clear of sanctionable conduct

This program should be helpful to tax attorneys, accountants, enrolled agents, registered tax return preparers, and others who prepare, or assist in preparing, federal tax returns.

Matthew C. Hicks

Matthew C. Hicks is an associate in Caplin & Drysdale's Washington, D.C. office. He joined the firm in 2007. He advises and defends clients in a wide variety of federal tax disputes throughout the nation, including:

  • Complex civil tax shelter proceedings involving summons enforcement actions, injunctions, refund actions, and potential criminal prosecutions
  • Voluntary disclosures, including disclosures of undeclared foreign bank and financial accounts
  • Civil and criminal failures to pay over employment taxes to the IRS
  • Disciplinary actions with the IRS Office of Professional Responsibility
  • IRS challenges to conservation easements

Before joining Caplin & Drysdale, Mr. Hicks was a Trial Attorney for the U.S. Department of Justice, Tax Division. While there, he litigated refund suits, summons enforcement actions, and TEFRA partnership issues in federal district courts and the Court of Federal Claims. In addition, Mr. Hicks was the lead attorney in a federal multidistrict refund action, and he served as one of the Tax Division's resident authorities on the discovery of electronically stored information.

Mr. Hicks is also known for his work on Jade Trading v. United States, 80 Fed. Cl. 11 (2007), a Son of BOSS tax shelter case that resulted in a three-week bench trial, a win for his client, and the perjury conviction of a witness questioned by Mr. Hicks.