Professional Responsibilities in Tax Practice

Responsibilities to Clients and the IRS

Tax professionals must balance client advocacy with compliance under federal law. They should exercise due diligence, maintain accurate records, communicate honestly, and avoid assisting with fraudulent or abusive tax positions.

• Exercise professional skepticism.
• Document client communications.
• Verify significant information when reasonable.
• Correct known errors when discovered.
• Maintain confidentiality.
• Avoid conflicts of interest.

An ethical tax professional serves both the client and the integrity of the tax system.