Tis CPE course provides a concise overview of the core IRS ethics and conduct rules. This is based on an internal IRS directive entitled Plain Talk About Ethics and Conduct. The document provides guidance to IRS staff on the agencys ethical standards. All IRS employees are subject to the Office of Government Ethics (OGE) Standards of Ethical Conduct. The OGE is a set of ethics regulations covering such topics as gifts between employees, conflicts of interest, appearances of a lack of impartiality, and outside employment. Participants will walk away with a foundational awareness of the ethical obligations of IRS employees, and how practitioners can avert or prevent any potential ethical problems before they occur when communicating or interacting with IRS officials at any level.

Learning Objectives:

Upon successful completion of this course, you will be able to:

• Understand at least 12 key principles of IRS Ethical Conduct
• Explain at least 10 types of gifts that are okay to accept
• Identify at at least six outside activities that are NOT permitted
• Point out 12 categories of government property that may only be used for authorized purposes
• Summarize at least two rules that relate to gambling and the use of controlled substances

Topics Covered:

• Introduction: What is the IRS Plain Talk Document?
• Office of Government Ethics (OGE) Standards
• Key Principles of Ethical Conduct
• Gifts from Outside Sources
• Gift from Within the Agency
• When Gifts Cannot be Accepted from Outside Sources
• Conflicts of Interest
• Outside Activities and Employment
• Misuse Of Position
• Using and Accounting for Office Time
• Using Government Property
• Matters Concerning Personal Activities
• Rules Concerning Employee Conduct and Official Activities
• Who Can Help Within IRS

Who Will Benefit/Target Audience:

Practitioners who want a basic, non-technical understanding of IRS principles of ethical conduct, and general guideance on how to prevent any potential ethical problems before they occur when communicating or interacting with IRS officials at any level.

Prerequisite Knowledge

Participants should have a basic understanding of Internet technology, online navigation, and digital productivity services.