WAATP Signature Monthly Meeting -  From the Former OPR Director — Professional Responsibility Insights for Your Tax Practice and What's Changing in Circular 230: Understanding the Proposed Amendments

Presented by Washington Association of Accounting and Tax Professionals 

Wednesday, December 10, 2025 Webinar

Event schedule: 

• Beginning of Webinar : 10:00 am
• Professional Responsibility Insights for Your Tax Practice and What's Changing in Circular 230: Understanding the Proposed Amendments Webinar: 10:00 am - 12:00 pm
• Round Table: 12:00 pm - 12:30 pm

Speaker: SHARYN M. FISK, JD, LL.M
                 Professor, California State Polytechnic University - Pomona 
                 Former Director, IRS Office of Professional Responsibility (2020-2025)

Sharyn Fisk brings a wealth of experience from her recent role as Director of the Internal Revenue Service's Office of Professional Responsibility (2020-2025). In this capacity, she set and maintained professional standards for over 400,000 tax practitioners across the nation. Her leadership was also instrumental as the Director of the IRA Tax Provision Implementation Office, where she led the implementation of 34 tax provisions from the Inflation Reduction Act and CHIPS Act.

With over two decades of experience in tax law, Sharyn's career exemplifies the intersection of ethical practice and technical excellence. She began her journey as an attorney-advisor for Judge Maurice Foley at the United States Tax Court and later became a partner at the prestigious firm of Hochman, Salkin, Rettig, Toscher & Perez (Beverly Hills), where she represented hundreds of clients before the IRS, Department of Justice Tax Division, and state taxing authorities.

Sharyn has held numerous leadership positions in the tax community, including the Taxation Sections of the American Bar Association, California State Bar, the Los Angeles County Bar Association, and the Beverly Hills Bar Association. She served on the IRS Advisory Council from 2016 to 2019. She is a certified tax law specialist with the California State Bar and a Fellow of the American College of Tax Counsel. Her commitment to the profession extends to pro bono service, where she has trained military VITA volunteers, worked as an attorney-advisor for a LITC, directed Cal Poly Pomona’s VITA program, and assisted unrepresented taxpayers in the US Tax Court.

Currently, Sharyn is sharing her wealth of knowledge and experience as a Professor of Taxation at the College of Business Administration at Cal Poly Pomona. Sharyn holds an LL.M. in taxation from New York University School of Law, a J.D. from Rutgers University, and a B.A. in Journalism from San Diego State University.

Location: Live Streamed Webinar

CPE Credits: 2 Hour depending on attendees credentials  (NOT AN AICPA COURSE)

Course Description:  

This exclusive 2-hour webinar, led by the Director of the IRS Office of Professional Responsibility (OPR), provides an in-depth look at the ethical obligations and professional conduct standards governing tax practitioners under Circular 230.

Attendees will gain clarity on how OPR enforces compliance, what triggers disciplinary actions, and how to maintain integrity while representing clients before the IRS. The session will also address recent updates, common practitioner pitfalls, and practical steps to strengthen compliance systems within your practice.

Whether you’re new to the profession or a seasoned tax expert, this course will help you operate with confidence, transparency, and professionalism in an evolving regulatory landscape.

1. Identify the most common professional responsibility violations observed by the IRS Office of Professional Responsibility (OPR), including due diligence failures, standards violations, and when deliberate ignorance fails as a defense
2. Recognize critical warning signs and risk factors that may result in a referral to the OPR, including patterns of misconduct, red flags, and expedited suspension triggers
3. Implement firm procedures that can act as defensive practice strategies, including practical tools like comprehensive engagement letters, contemporaneous documentation standards, and appropriate use of technology and AI in tax practice.
4. Apply professional judgment standards for managing client expectations, recognizing client red flags, and determining when self-reporting benefits the practitioner

1. Understand the expanded competence requirements under proposed §10.35, including enhanced technological proficiency expectations and the duty to maintain current knowledge of tax law and practice developments
2. Identify new compliance obligations regarding conflicts of interest, supervisory responsibilities, and firm-wide quality control measures introduced in the proposed amendments
3. Evaluate the expanded prohibition on contingent fees under proposed §10.27, including the elimination of certain exceptions
4. Apply the enhanced error correction obligations under proposed §10.21, including new duties to advise clients of corrective actions and determining whether withdrawal is necessary
5. Assess the impact of proposed changes on current practice procedures and develop implementation strategies to ensure compliance when amendments become final

• Spot the most common mistakes that lead practitioners into trouble with OPR— including due-diligence failures, standards violations, and why “I didn’t know” is no longer a defense.
• Recognize early warning signs that increase the likelihood of an OPR referral, such as patterns of misconduct, client red flags, and behaviors that trigger expedited suspension.
• Strengthen their firm’s defense strategy with practical, ready-to-implement tools: strong engagement letters, contemporaneous documentation, internal procedures, and smart use of technology and AI.
• Apply sound professional judgment when navigating difficult clients, managing expectations, evaluating risk, and understanding when self-reporting may protect the practitioner.

• Understand expanded competence expectations under proposed §10.35 — including new requirements for technological proficiency and staying current with evolving tax law and practice standards.
• Identify updated compliance obligations related to conflicts of interest, supervisory roles, and firm-wide quality control measures introduced in the proposed rules.
• Navigate the broadened ban on contingent fees under proposed §10.27, including the removal of exceptions practitioners have relied on.
• Apply enhanced error-correction duties under proposed §10.21 — from advising clients on corrective actions to recognizing when withdrawal from representation is necessary.
• Assess how the amendments impact everyday practice and begin forming an implementation plan to ensure full compliance once final regulations are issued.

Who Should Attend:

• Enrolled Agents, and Attorneys representing clients before the IRS
• Tax preparers and firm owners seeking to elevate professional ethics and compliance
• Office managers and compliance officers responsible for oversight of staff conduct
• Anyone who wants to better understand the standards and expectations under Circular 230

Attendee Requirements:

Don’t miss this opportunity to connect, ask questions, and shape the future of our organization!

If you would like to ask questions ahead of time please send them to [email protected] 

WAATP members, $100 

Non-members, $135

Join WAATP today to receive a discount. 

Disclaimer:

Fees and Schedule - This WAATP Internet-Live webcast will begin and end promptly at stated time. 

 Cancellation and Refund Policy: Registration fees will be refunded in full for up to 3 days in advance of the seminar. Registrations may be transferred 1-3 days prior to the seminar date. NO REFUNDS/TRANSFERS WILL BE ISSUED AFTER THE SEMINAR MATERIALS AND WEBINAR LINK HAS BEEN SENT AND THE SEMINAR BEGINS. NO EXCEPTIONS