Tax Ethics & Professional Responsibilities Resource Center
Featured Tax Section Resources
Checklist, Practice Guides, and Templates
- Levels of Confidence for Tax Return Positions: Chart to understand the relationship between the levels of confidence, disclosure and potential penalties for preparers and taxpayers.
- Sample Tax Practice Quality Control Document: Word template for tax practices of various sizes to use in fashioning their own tax practice quality control document.
- Sec. 7216 Sample Consent Forms: Template consent forms to use for purposes of disclosing or using client tax return information.
- Attorney Client Privilege and Use of Kovel Arrangements: FAQs about the privileges and protections afforded to a CPA who provides tax services.
- Due Diligence in Tax Services: Practice guide delivering guidance about due diligence considerations within the context of tax services.
- Overview of the Federally Authorized Tax Practitioner — Client Privilege Under Sec. 7525: Practice guide explaining the federally authorized tax practitioner pursuant to Sec. 7525, Confidentiality Privileges Related to Taxpayer Communications.
- Guidelines for Conflicts of Interest in the Performance of Federal Tax Services: Practice guide to assist CPA tax practitioners in identifying situations where possible conflicts arise and how to measure and minimize the risk.
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