The Taxpayer Advocacy Panel (TAP) for Accountants

Ace Teacher

This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement.  It covers what ethics are and some of the different approaches to ethics.  The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. These states include; Alaska, Arkansas, Colorado, Michigan, New York, North Carolina, Ohio, Oregon, Pennsylvania, Rhode Island. Learning Objectives: Define EthicsIdentify recent changes to the professional standards.Identify common violations and complaints.State recent relevant court decisions.Define CPE reporting requirements.  

Garrett Wasny

This CPE course provides a concise overview of the Tax Division, United States Department of Justice. The Division is responsible for enforcing the nation's tax laws fully, fairly, and consistently, through both criminal and civil litigation. The session will explore the role of the Tax Division in ensuring fair and uniform enforcement of tax laws, protecting the public, encouraging voluntary compliance with tax laws, and how their operations impact regulatory ethics. Learning Objectives: Upon successful completion of this course, you will be able to: Understand the mission and responsibilities of the Tax Division Be familiar with the Tax Division's civil and criminal litigation processes Recognize the importance of protecting the public through affirmative civil litigation Understand the role of the Tax Division in encouraging voluntary compliance with tax laws Know the ways in which the Tax Division ensures fair and uniform enforcement of tax laws Gain insight into the collaboration between the Tax Division and other federal agencies in tax law enforcement Topics Covered: Quick Overview About the Division Organization Leadership What They Do Corporate Voluntary Self-Disclosure Policy Employment Tax Enforcement Offshore Compliance Initiative Swiss Bank Program Stolen Identity Refund Fraud Freedom of Information Act Press Room FY 2023 Congressional Budget Tax Gap Pure Tax Crimes Employment Tax Crimes Abusive Promotions Return Preparer Fraud National Tax Defier Initiative Strategies to Accomplish Outcomes Notable Tax Cases and Their Outcomes Accountant's Role in Tax Evasion and Fraud Schemes Lessons Learned from Tax Enforcement Actions How to Stay Informed on DOJ Tax Division Enforcement Shifts Emerging Challenges and Future Trends in Tax Enforcement AI to the Rescue: Harnessing GPT and Generative AI in the Battle Against Tax Fraud Who Will Benefit/Target Audience: This course is designed for accounting professionals, particularly those with an interest in tax law enforcement. It will be particularly relevant for those who are looking to understand the role and responsibilities of the Tax Division in enforcing tax laws. Prerequisite Knowledge It is recommended that students have a basic understanding of the US tax system and accounting principles before taking this course. Some familiarity with the Internal Revenue Service (IRS) and its functions may also be helpful, but is not required.

Garrett Wasny

This CPE course provides a concise overview of the work and impact of the Treasury Inspector General for Tax Administration (TIGTA) on the US tax system, regulatory ethics, and accounting profession. TIGTA is an independent organization that provides oversight of the Internal Revenue Service (IRS) and conducts audits, investigations, and inspections and evaluations to promote integrity, economy, and efficiency in the administration of the nation's tax system. The course will explore the role of TIGTA in improving the efficiency and effectiveness of the IRS, identifying opportunities to improve the administration of tax laws, and upholding ethical standards in the accounting profession. Learning Objectives: Upon successful completion of this course, you will be able to: Understand the role and responsibilities of TIGTA in the US tax system Identify the ways in which TIGTA conducts audits, investigations, and inspections and evaluations to promote integrity, economy, and efficiency in the tax system Describe the impact of TIGTA's work on the tax system and accounting profession Analyze the importance of trust and confidence in the tax system Evaluate the effectiveness of TIGTA's efforts to improve the efficiency and effectiveness of the IRS Analyze the role of TIGTA in identifying opportunities to improve the administration of tax laws Topics Covered: The role of TIGTA in the US tax system Auditing, investigating, and inspecting and evaluating IRS programs and operations Identifying opportunities to improve the administration of tax laws Promoting integrity, economy, and efficiency in the tax system Responding to requests from Congress and other external stakeholders Upholding ethical standards in the accounting profession Building trust and confidence in the tax system Who Will Benefit/Target Audience: This course is intended for professionals in the accounting and finance fields, as well as individuals interested in learning more about the role of TIGTA in the US tax system. Prerequisite Knowledge It is recommended that students have a basic understanding of the US tax system and accounting principles before taking this course. Some familiarity with the Internal Revenue Service (IRS) and its functions may also be helpful, but is not required.

Garrett Wasny

This CPE course provides a concise overview of the IRS Advisory Council (IRSAC), an advisory body that serves as a bridge between the Internal Revenue Service (IRS) and the general public. They gather feedback from taxpayers and work with the IRS to address issues and implement solutions. The course will explore the role of the IRSAC in improving communication and understanding between the IRS and the public, making recommendations to the IRS, and shaping and enforcing ethical standards in the accounting profession. Learning Objectives: Upon successful completion of this course, you will be able to: Understand the role and responsibilities of the IRSAC in the US tax system Identify the ways in which the IRSAC gathers feedback from taxpayers and makes recommendations to the IRS Describe the impact of the IRSAC's work on the tax system and accounting profession Analyze the importance of trust and confidence in the tax system Evaluate the effectiveness of the IRSAC's efforts to improve the efficiency and effectiveness of the IRS Analyze the role of the IRSAC in addressing taxpayer issues and implementing solutions Understand the importance of the IRSAC's work in creating a more efficient and effective tax system Describe the IRSAC's role in shaping and enforcing ethical standards in the accounting profession Topics Covered: The role of the IRSAC in the US tax system Gathering feedback from taxpayers Making recommendations to the IRS Working with IRS employees to implement and maintain solutions The impact of the IRSAC on the tax system and accounting profession The IRSAC's efforts to improve efficiency and effectiveness The importance of trust and confidence in the tax system The IRSAC's role in shaping and enforcing ethical standards in the accounting profession Who Will Benefit/Target Audience: This course is designed for individuals interested in learning about the work of the IRS Advisory Council (IRSAC) and its impact on the US tax system, regulatory ethics, and the accounting profession. It will be particularly useful for tax professionals, accountants, and those working in the finance industry who are interested in understanding the role of the IRSAC in shaping and enforcing ethical standards in the profession. Prerequisite Knowledge Prior knowledge of the US tax system and accounting principles is recommended, but not required.