7/30/2019 Dilemmas for Taxpayers and their Advisors

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Please complete and return to the registration desk before 12:00pm Monday.

SOUTHEASTERN ASSOCIATION OF TAX ADMINISTRATORSAnnual Conference

23 July 2012

Questionnaire

Dilemmas for Taxpayers and their Advisors

Is it ethical: Please Circle one

1. to sign a settlement agreement which you know contains an error

in favor of your company? Yes No

2. enter into a settlement agreement without raising dispositive authoritythat the tax administrator failed to address? Yes No

3. in settlement negotiations or mediation,to understate the actual amount of your settlement authority or limits? Yes No

4. in settlement negotiations or mediation,to omit facts or legal precedents that might be adverse to your settlement position? Yes No

5. to sign a tax return that you know is based on an estimate of the amountof tax owed instead of on actual amounts? Yes No

6. to sign a tax return that you know is based in whole or in part on a positionthat is not clearly supported by applicable statutes or rules? Yes No

7. to enter into a settlement agreement without disclosing relevant informationnot requested by the tax administrator? Yes No

8. to remain silent when a tax administrator asks you to extend the statute oflimitations for Co. A when you know the assessment should be against Co. B? Yes No

9. to accept a settlement offer without first notifying the client? Yes No

10.to knowingly omit material facts from a formal opinion? Yes No

(over)

Ethical Behavior

Our Common Obligation

7/30/2019 Dilemmas for Taxpayers and their Advisors

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Please complete BOTH SIDES, whether you are a taxpayer, advisor, or tax administrator.

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Dilemmas for Tax Administrators and their Contractors

Is it ethical: Please Circle one

11.to sign a settlement agreement that you know contains an error in favor ofyour taxing authority? Yes No

12.to sign a revenue agents report that you know contains an error of fact or law? Yes No

13.to sign a settlement agreement without raising dispositive authority which thetaxpayer failed to address? Yes No

14.in settlement negotiations or mediation,to understate the actual amount of your settlement authority or settlement limits? Yes No

15.in settlement negotiations or mediation,to omit facts or legal precedent that might be adverse to your settlement position? Yes No

16.to sign a revenue agents report that you know is based on an estimate of theamount of tax owed instead of on actual amounts? Yes No

17.to sign a revenue agents report that is based in whole or in part on a positionthat is not clearly supported by applicable statutes or rules? Yes No

18.to accept an invitation from a taxpayer representative to attend a dinneror a sporting event? Yes No

19.to refuse to take a position on an unsettled matter? Yes No

20.to follow a law that is clearly unconstitutional? Yes No