The paper should focus on some aspect of ethical guidelines for tax professionals and should include a discussion of Circular 230, the AICPA SSTS, or the IRC penalty codes.

Students will write a 5-page paper (Times New Roman, 12 pt. font, 1 in. margins) on ethical guidelines for tax practitioners. The paper is based on the discussion of ethical guidelines covered in Chapter 17; however, students are expected to use source materials (e.g. Circular 230 and/or AICPA standards) in their paper. The paper should focus on some aspect of ethical guidelines for tax professionals and should include a discussion of Circular 230, the AICPA SSTS, or the IRC penalty codes. You may choose to discuss all three ethical guidelines or your paper may examine one of these guidelines or compare and contrast two of the guidelines. Please note that a paper which addresses the ethical requirements for accountants or auditors will NOT meet the requirements for this class. Topic approved by my teacher: “I would also like to discuss how Circular No. 230 pertains to the governance of CPAs and why they are a key function in the business world.”

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Approximately 250 words