Saturday, October 21

2:00PM - 4:30PM

Standards of Tax Practice

Chair:  Kathryn Keneally, Fulbright & Jaworski LLP, New York, NY

2:00pm             Opening Remarks by the Chair.

2:10pm             Report from the IRS on Ethics Issues.  Standards of practice are continuing areas of attention by the IRS.  This program will provide a report on the current activities, including the status of Circular 230 and its proposed amendments.  Panelists:  Deborah Butler, Associate Chief Counsel, Office of Associate Chief Counsel (Procedures and Administration), IRS, Washington, DC; Brinton Warren, Special Counsel to the Associate Chief Counsel, Office of Assistant Chief Counsel (Administrative Provisions and Judicial Practice), IRS, Washington, DC.

2:35pm             Report on Important Developments in Ethics and Professional Responsiblity.  This program will be a report from our subcommittee chair on Important Developments.   Recent cases, Department of Treasury and IRS activity, and other developments will be discussed.  Moderator:  Katarina O. Savino, Miller & Chevalier Chartered, Washington,  DC. 

2:50pm             Determining the Disciplinary Sanction:  What Factors Are Considered In Ethics Enforcement.  Circular 230 addresses a number of aspects of professional conduct, and the Office of Professional Responsibility has a range of sanctions that may be imposed.  This panel will present a discussion of the types of factors that are considered in matching the sanction to the conduct at issue.  Moderator:  Charles Muller, Strasburger & Price LLP, San Antonio, TX.  Panelist:  Stephen A. Whitlock, Acting Director, Office of Professional Responsibility, IRS, Washington, DC. 

3:30pm             The Rise of OPR''s Section 10.20 Letter In Ethics Enforcement.  Section 10.20 of Circular 230 addresses a practitioner''s obligations to provide certain information to the IRS.  This panel will discuss the issuance of letters by the Office of Professional Responsibility seeking information pursuant to its jurisdiction over firms and other entities under the JOBS Act.  The panelists will also discuss strategies for responding to section 10.20 letters and other requests for information by OPR.  Moderator:  Mary Elizabeth Rinaldi, Morgan Lewis & Bockius, Washington, DC.  Panelists:  Stephen A. Whitlock, Acting Director, Office of Professional Responsibility, IRS, Washington, DC; Richard Sapinski, Sills Cummis Radin Tischman Epstein & Gross PC, Newark, NJ; Kevin Thorn, Caplin & Drysdale, Washington, DC.