Sanctions and Disreputable Conduct
Learn the decision pattern the exam can test, then apply it to a realistic taxpayer fact pattern.
What changes the answer?
Disreputable conduct includes enumerated acts, but sanction analysis still requires facts, authority, and process.
A tax-practice scenario
An EA is convicted of an offense involving dishonesty and continues representing clients. Identify potential OPR consequences.
Identify the taxpayer, entity, transaction, and tax period first. Write the controlling tests in order, apply only the relevant facts, and keep the reporting result separate from any planning recommendation.
Do not take this shortcut.
Assuming only tax crimes or return errors can affect practice eligibility.
Turn the rule into recall.
Learn sanction categories with the conduct examples and procedural path, not as an isolated penalty list.
- ExplainState the governing distinction without notes.
- ApplyChange one fact in the scenario and predict the new result.
- RetrieveAnswer an unseen question, then review every option.
Official source and scope
This lesson follows the current PSI content outline and uses the IRS reference below for the underlying tax or practice framework. Always confirm current forms, instructions, thresholds, and effective dates before advising a taxpayer.