Federal Tax Research
13e Roby Sawyers,
Steven Gill
(Instructor's Manual
(Lecture Notes Only)
All Chapters, 100%
Original Verified, A+
Grade)
, Instructor Manual: Roby B. Sawyers and Steven L. Gill, Federal Tax Research Edition: 13 ©2025, 9780357988411;
Chapter 1: Introduction to Tax Practice and Ethics
Instructor Manual
Roby B. Sawyers and Steven L. Gill, Federal Tax Research Edition: 13 ©2025,
9780357988411; Chapter 1: Introduction to Tax Practice and Ethics
TABLE OF CONTENTS
Purpose and Perspective of the Chapter .......................................................................... 2
Chapter Objectives ............................................................................................................. 2
What's New in This Chapter............................................................................................... 2
Chapter Outline ................................................................................................................... 2
Elements of Tax Practice ................................................................................................... 3
Rules and Ethics in Tax Practice ....................................................................................... 4
Nonregulatory Ethical Behavior Models ............................................................................ 7
Legal Research by Certified Public Accountants ............................................................. 7
Summary ............................................................................................................................. 8
© 2025 Cengage Learning, Inc. All Rights Reserved. May not be scanned, copied or 1
duplicated, or posted to a publicly accessible website, in whole or in part.
, Instructor Manual: Roby B. Sawyers and Steven L. Gill, Federal Tax Research Edition: 13 ©2025, 9780357988411;
Chapter 1: Introduction to Tax Practice and Ethics
PURPOSE AND PERSPECTIVE OF THE CHAPTER
The purpose of this chapter is to introduce students to the primary elements of tax
practice and the rules and ethical responsibilities applicable to tax professionals.
CHAPTER OBJECTIVES
The following objectives are addressed in this chapter:
• Describe the elements of modern tax practice in the United States.
• Explain and apply the sources of legal and ethical standards that guide those
who engage in tax practice.
• Summarize the limitations on tax research by CPAs and other nonattorneys.
[return to top]
WHAT’S NEW IN THIS CHAPTER
Refer to the Transition Guide that lists the updates and changes in this chapter from
the previous edition.
[return to top]
CHAPTER OUTLINE
The following outline organizes activities and assessments (including any existing
ones in the PowerPoint or the textbook) by chapter (and therefore by topic), so that
you can see how all the content relates to the topics covered in the textbook.
I. Elements of Tax Practice (PPT Slides 6–8)
a. Tax Compliance
b. Tax Planning
c. Tax Litigation
d. Tax Research
e. Reflection Question: 5 minutes total. (PPT Slide 9)
i. How do societal concerns affect our system of taxation in the
United States?
ii. Student thoughts will vary but could include a discussion of
concerns regarding horizontal and vertical equity, paying for
© 2025 Cengage Learning, Inc. All Rights Reserved. May not be scanned, copied or 2
duplicated, or posted to a publicly accessible website, in whole or in part.
, Instructor Manual: Roby B. Sawyers and Steven L. Gill, Federal Tax Research Edition: 13 ©2025, 9780357988411;
Chapter 1: Introduction to Tax Practice and Ethics
government, the use of the tax code to encourage (or discourage)
behavior, etc.
II. Rules and Ethics in Tax Practice (PPT Slides 10–56)
a. Circular 230
b. AICPA Code of Professional Conduct
c. Statements of Standards for Tax Services
d. Sarbanes Oxley and Taxation
e. ABA Model Rules of Professional Conduct
f. National Association of Enrolled Agents (NAED) Code of Ethics and Rules
of Professional Conduct
g. State Board Rules and Regulations
h. IESBA International Code of Ethics for Professional Accountants
i. Discussion Question: 5 minutes total. (PPT Slide 57)
i. Compare and contrast the AICPA SSTS with Circular 230
ii. Student responses will vary but should discuss primary
differences in the topics covered as well as who the standards
apply to and the depth of guidance offered
j. Reflection Question: 5 minutes total. (PPT Slide 58)
i. Why do you think the AICPA added new standards dealing with
the protection of taxpayer data in SSTS No. 1?
ii. Student responses will vary but should discuss the proliferation
of identity theft and cyber security concerns. Faculty may also
want to discuss the new IRS requirements for written information
security plans
III. Nonregulatory Ethical Behavior Models (PPT Slides 59–60)
a. Ethical Dilemmas and Ethical Reasoning
b. Ethical Professional Behavior
c. Ethics Training and Education
IV. Legal Research by Certified Public Accountants (PPT Slide 61)
V. End-of-Chapter Book Activities
a. Discussion Questions
b. Exercises
ELEMENTS OF TAX PRACTICE
1. Tax compliance is the gathering of information, evaluation, and classification of
such information, and the filing of any necessary tax returns, along with
representation of clients at meetings with tax officials.
2. Tax planning is the process of arranging one’s financial affairs to minimize tax
liabilities.
© 2025 Cengage Learning, Inc. All Rights Reserved. May not be scanned, copied or 3
duplicated, or posted to a publicly accessible website, in whole or in part.
13e Roby Sawyers,
Steven Gill
(Instructor's Manual
(Lecture Notes Only)
All Chapters, 100%
Original Verified, A+
Grade)
, Instructor Manual: Roby B. Sawyers and Steven L. Gill, Federal Tax Research Edition: 13 ©2025, 9780357988411;
Chapter 1: Introduction to Tax Practice and Ethics
Instructor Manual
Roby B. Sawyers and Steven L. Gill, Federal Tax Research Edition: 13 ©2025,
9780357988411; Chapter 1: Introduction to Tax Practice and Ethics
TABLE OF CONTENTS
Purpose and Perspective of the Chapter .......................................................................... 2
Chapter Objectives ............................................................................................................. 2
What's New in This Chapter............................................................................................... 2
Chapter Outline ................................................................................................................... 2
Elements of Tax Practice ................................................................................................... 3
Rules and Ethics in Tax Practice ....................................................................................... 4
Nonregulatory Ethical Behavior Models ............................................................................ 7
Legal Research by Certified Public Accountants ............................................................. 7
Summary ............................................................................................................................. 8
© 2025 Cengage Learning, Inc. All Rights Reserved. May not be scanned, copied or 1
duplicated, or posted to a publicly accessible website, in whole or in part.
, Instructor Manual: Roby B. Sawyers and Steven L. Gill, Federal Tax Research Edition: 13 ©2025, 9780357988411;
Chapter 1: Introduction to Tax Practice and Ethics
PURPOSE AND PERSPECTIVE OF THE CHAPTER
The purpose of this chapter is to introduce students to the primary elements of tax
practice and the rules and ethical responsibilities applicable to tax professionals.
CHAPTER OBJECTIVES
The following objectives are addressed in this chapter:
• Describe the elements of modern tax practice in the United States.
• Explain and apply the sources of legal and ethical standards that guide those
who engage in tax practice.
• Summarize the limitations on tax research by CPAs and other nonattorneys.
[return to top]
WHAT’S NEW IN THIS CHAPTER
Refer to the Transition Guide that lists the updates and changes in this chapter from
the previous edition.
[return to top]
CHAPTER OUTLINE
The following outline organizes activities and assessments (including any existing
ones in the PowerPoint or the textbook) by chapter (and therefore by topic), so that
you can see how all the content relates to the topics covered in the textbook.
I. Elements of Tax Practice (PPT Slides 6–8)
a. Tax Compliance
b. Tax Planning
c. Tax Litigation
d. Tax Research
e. Reflection Question: 5 minutes total. (PPT Slide 9)
i. How do societal concerns affect our system of taxation in the
United States?
ii. Student thoughts will vary but could include a discussion of
concerns regarding horizontal and vertical equity, paying for
© 2025 Cengage Learning, Inc. All Rights Reserved. May not be scanned, copied or 2
duplicated, or posted to a publicly accessible website, in whole or in part.
, Instructor Manual: Roby B. Sawyers and Steven L. Gill, Federal Tax Research Edition: 13 ©2025, 9780357988411;
Chapter 1: Introduction to Tax Practice and Ethics
government, the use of the tax code to encourage (or discourage)
behavior, etc.
II. Rules and Ethics in Tax Practice (PPT Slides 10–56)
a. Circular 230
b. AICPA Code of Professional Conduct
c. Statements of Standards for Tax Services
d. Sarbanes Oxley and Taxation
e. ABA Model Rules of Professional Conduct
f. National Association of Enrolled Agents (NAED) Code of Ethics and Rules
of Professional Conduct
g. State Board Rules and Regulations
h. IESBA International Code of Ethics for Professional Accountants
i. Discussion Question: 5 minutes total. (PPT Slide 57)
i. Compare and contrast the AICPA SSTS with Circular 230
ii. Student responses will vary but should discuss primary
differences in the topics covered as well as who the standards
apply to and the depth of guidance offered
j. Reflection Question: 5 minutes total. (PPT Slide 58)
i. Why do you think the AICPA added new standards dealing with
the protection of taxpayer data in SSTS No. 1?
ii. Student responses will vary but should discuss the proliferation
of identity theft and cyber security concerns. Faculty may also
want to discuss the new IRS requirements for written information
security plans
III. Nonregulatory Ethical Behavior Models (PPT Slides 59–60)
a. Ethical Dilemmas and Ethical Reasoning
b. Ethical Professional Behavior
c. Ethics Training and Education
IV. Legal Research by Certified Public Accountants (PPT Slide 61)
V. End-of-Chapter Book Activities
a. Discussion Questions
b. Exercises
ELEMENTS OF TAX PRACTICE
1. Tax compliance is the gathering of information, evaluation, and classification of
such information, and the filing of any necessary tax returns, along with
representation of clients at meetings with tax officials.
2. Tax planning is the process of arranging one’s financial affairs to minimize tax
liabilities.
© 2025 Cengage Learning, Inc. All Rights Reserved. May not be scanned, copied or 3
duplicated, or posted to a publicly accessible website, in whole or in part.
