Course info

The course provides a concise overview of the core IRS ethics and conduct rules. This is based on an internal IRS directive entitled “Plain Talk About Ethics and Conduct.” The document provides guidance to IRS staff on the agency’s ethical standards. All IRS employees are subject to the Office of Government Ethics (OGE) Standards of Ethical Conduct. The OGE is a set of 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 a foundational awareness of the ethical obligations 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.

Program content:

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

Who Should Attend: 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.