As the COVID-19 pandemic forces firms to accelerate the adoption and overall use of virtual
communication tools, practitioners need to be aware that the foundational principles of ethics and best practices still apply when using these
technologies.
Professional liability
Form 2848: Ethical Issues for Tax Practitioners
This column discusses some of the rules regarding preparation of Form 2848 and addresses professional ethics issues that arise in dealing with the form.
Power of Attorney and Declaration of Representative
Many practitioners find that the IRS does not process their Form 2848 filings and returns them because the form was prepared or filed incorrectly.
Advisers Beware: The Cost of Being Sued Is Going Up
This article explores the circumstances surrounding the awarding of interest on unpaid tax liabilities in malpractice cases. It analyzes the prior case law, discusses the decisions in two recent cases, and considers the future treatment of interest in accounting malpractice suits.
INDIVIDUALS
Current Developments in Taxation of Individuals: Part 1
This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.
