ethics and professionalism for state tax administrators

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Ethics and Professionalism for State Tax Administrators

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Page 1: Ethics and Professionalism for State Tax Administrators

Ethics and Professionalism for State Tax Administrators

Page 2: Ethics and Professionalism for State Tax Administrators
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http://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_

conduct/model_rules_of_ professional conduct_table_of_contents.html

http://www.aicpa.org/Research/Standards/Tax/Pages/default.aspx

http://www.calbarxap.com/applications/CalBar/PDFs/code_section_6068.pdf

http://www.ipt.org/learncenter.asp?id=178410&page=29

http://www.tei.org/membership/Pages/StandardsofConduct.aspx

Page 8: Ethics and Professionalism for State Tax Administrators

• Protect clients, members of the public, and the integrity/reputation of theorganization or profession

• Assist members in identifying ethical issues and provide framework for resolution

This Photo by Unknown Author is licensed under CC BY-SA-NC

Page 9: Ethics and Professionalism for State Tax Administrators

CLE/CPE Credit Response

How often does your state revenue department or attorneys general office provide training on the state’s codes of

conduct?

[email protected]

Page 10: Ethics and Professionalism for State Tax Administrators
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How Ethical Violations Occur:the problem of slippery slopes

It’s almost always incremental…

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CLE/CPE Credit Response

Ethical lapses often result from going down something called a S _ _ _ _ _ _ _ S _ _ _ _

(rhymes with snickery spoke).

[email protected]

Page 14: Ethics and Professionalism for State Tax Administrators
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Problems for Consideration:Mistakes of Fact

What should you do?

Page 18: Ethics and Professionalism for State Tax Administrators

Problems for Consideration:Mistakes of Law

What should you do?

Page 19: Ethics and Professionalism for State Tax Administrators

CLE/CPE Credit Response

[email protected]

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This Photo by Unknown Author is licensed under CC BY

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CLE/CPE Credit Response

[email protected]

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This Photo by Unknown Author is licensed under CC BY-NC

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This Photo by Unknown Author is licensed under CC BY-NC-ND

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This Photo by Unknown Author is licensed under CC BY-NC-ND

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FINAL CLE/CPE Credit Response

[email protected]