Ethics: Plain Talk About IRS Ethics and Conduct

Overview

The course provides a concise overview of the most common conduct and ethical issues faced by IRS employees. This is based on an internal IRS directive entitled “Plain Talk About Ethics and Conduct”. The document provides guidance to IRS staff at all levels on the agency’s ethical standards. All IRS employees are subject to the Office of Government Ethics (OGE) Standards of Ethical Conduct. The OGE Standards, which are applicable to all executive branch employees, are uniform 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 an increased situational awareness of the ethical requirements 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. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Highlights

The major topics that will be covered in this class include:

• Introduction: What is the IRS "Plain Talk" Document?
• Office of Government Ethics (OGE) Standards
• Key Principles of Ethical Conduct
• Gifts from Outside Sources
• Gifts 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

Prerequisites

None

Designed For

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

Objectives

After attending this presentation you will be able to...

• Recognize at least 12 key principles of IRS Ethical Conduct
• Recall 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

Preparation

None

Notice

This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by CPA Crossings.