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Putting Ethics Into Practice


A tax professional’s practice before the IRS is governed by regulations established in Circular 230. Client situations can occasionally give rise to ethical challenges for tax professionals even when they are sincere in their adherence to Circular 230. This self-study course includes a discussion of various client situations and proposes ways to navigate ethical challenges presented by clients.

Last reviewed for accuracy: October 2023


Webinar Instructor: Tom O’Saben

Tom O’Saben, EA, was Assistant Director, Professional Education and Outreach, at Tax School from 2019 to 2022, and an instructor for Tax School from 2005 to 2008 and 2011 to 2022. He has presented tax-related instruction for various organizations throughout the country since 2003. Tom has been a tax practitioner since 1991 and earned his bachelor’s degree from Southern Illinois University Edwardsville.

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