Vulnerable Voices: Ethical Duties

Course Description

This 2-hour rebroadcast of a 2025 Super Seminar program examines the ethical and legal obligations tax professionals face when serving vulnerable clients, including elderly, disabled, and at-risk individuals. The program covers the legal requirements under Circular 230, IRC Section 7216, and the Gramm-Leach-Bliley Act while providing practical strategies for documentation, communication, and handling potential cases of abuse or exploitation. Through case studies and real-world scenarios, participants will learn to recognize warning signs, implement protective measures, and navigate complex ethical dilemmas that arise when serving vulnerable populations. By developing a thorough understanding of these obligations and best practices, tax professionals can fulfill their ethical responsibilities while making a meaningful difference in the lives of their most at-risk clients.

Learning Objectives

1) Identify legal and ethical obligations to vulnerable clients under Circular 230, IRC Section 7216, and the Gramm-Leach-Bliley Act.

2) Recognize common signs of potential exploitation, abuse, or cognitive…