Instructor
Mary Jane Hourani
Instructor
Mary Jane Hourani, MM, EA, NTPI Fellow, Tax Accountant
Mary Jane has been practicing since 1993, working for a couple larger Tax, Accounting, & Audit Firms in before transitioning to her own practice in 2005.
Mary Jane has a Master of Management from Walsh College of Accountancy and Business Administration as well as a Bachelor of Science from Eastern Michigan University in Public Administration with a focus in Organizational Development and Governmental Accounting.
She is credentialed as an Internal Revenue Service Enrolled Agent, allowing her to practice before the IRS. With this credential, she has direct oversite by the IRS Office of Professional Responsibility. She is also a National Association of Enrolled Agents NTPI Fellow.
Mary Jane has been an Instructor of Tax for Michigan State University Tax School since 2008 as well as a speaker for several trade organizations since 2005.
Mary Jane has been a Contributing Editor and Contributing Author of the National Tax Workbook for the Land Grand University Tax Education Foundation since 2009. She writes and compiles tax course packs used by Michigan State University Tax School and other trade organizations. She is a former H&R Block Instructor/Trainer.
Mary Jane is a member of the National Association of Enrolled Agents, Michigan Association of Certified Public Accountants, National Association of Tax Professionals, American Institute of Professional Bookkeepers, and is a QuickBooks ProAdvisor.
This course examines the ethical and legal responsibilities of tax professionals when responding to
court orders, summonses, and other legal demands for taxpayer information. Participants will review
the statutory and regulatory framework governing confidentiality and disclosure, including I.R.C.
§§7216 and 6713, Circular 230, and the Gramm-Leach-Bliley Act (GLBA). The course focuses on
when disclosure is required, permitted, or prohibited under federal law and professional standards.
Through practical scenarios, participants will evaluate real-world situations involving divorce
proceedings, mediation settings, and conflicting client interests, while applying ethical standards and
maintaining compliance with taxpayer confidentiality requirements.
Atthe end of this course, you will be able to-
● Identify confidentiality and disclosure requirements under I.R.C. §§7216 and 6713, Circular
230, and the Gramm-Leach-Bliley Act
● Distinguish between required, permitted, and prohibited disclosures of taxpayer information
● Identify differences between court orders, summonses, and subpoenas
● Apply disclosure rules to situations involving legal demands for taxpayer information
● Identify risks associated with dual representation and conflicting client interests
● Apply best practices to protect taxpayer confidentiality while complying with legal
requirements
Major Topics:
● Taxpayer confidentiality requirements under I.R.C. §§7216 and 6713
● Circular 230 standards related to disclosure of taxpayer information
● Gramm-Leach-Bliley Act (GLBA) privacy and safeguarding requirements
● Court orders, summonses, and subpoenas: authority and limitations
● Required vs permitted disclosures of taxpayer information
● Disclosure considerations in divorce proceedings and mediation settings
● Dual representation and conflicts of interest
● Documentation, written consent, and scope limitations
● Best practices for protecting taxpayer confidentiality
None
CPAs, EAs, attorneys, and tax practitioners