SOUTHEASTERN ASSOCIATION OF TAX ADMINISTRATORS Annual Conference 23 July 2012

Ethical Behavior Our Common Obligation Questionnaire

Dilemmas for Taxpayers and their Advisors Is it ethical: 1. to sign a settlement agreement which you know contains an error in favor of your company? 2. enter into a settlement agreement without raising dispositive authority that the tax administrator failed to address? 3. in settlement negotiations or mediation, to understate the actual amount of your settlement authority or limits? 4. in settlement negotiations or mediation, to omit facts or legal precedents that might be adverse to your settlement position? 5. to sign a tax return that you know is based on an estimate of the amount of tax owed instead of on actual amounts? 6. to sign a tax return that you know is based in whole or in part on a position that is not clearly supported by applicable statutes or rules? 7. to enter into a settlement agreement without disclosing relevant information not requested by the tax administrator? 8. to remain silent when a tax administrator asks you to extend the statute of limitations for Co. A when you know the assessment should be against Co. B? 9. to accept a settlement offer without first notifying the client? 10. to knowingly omit material facts from a formal opinion? Please Circle one

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Yes Yes Yes

No No No

(over)

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

Dilemmas for Tax Administrators and their Contractors Is it ethical: 11. to sign a settlement agreement that you know contains an error in favor of your taxing authority? 12. to sign a revenue agents report that you know contains an error of fact or law? 13. to sign a settlement agreement without raising dispositive authority which the taxpayer failed to address? 14. in settlement negotiations or mediation, to understate the actual amount of your settlement authority or settlement limits? 15. in settlement negotiations or mediation, to omit facts or legal precedent that might be adverse to your settlement position? 16. to sign a revenue agents report that you know is based on an estimate of the amount of tax owed instead of on actual amounts? 17. to sign a revenue agents report that is based in whole or in part on a position that is not clearly supported by applicable statutes or rules? 18. to accept an invitation from a taxpayer representative to attend a dinner or a sporting event? 19. to refuse to take a position on an unsettled matter? 20. to follow a law that is clearly unconstitutional? Please Circle one

Yes Yes

No No

Yes

No

Yes

No

Yes

No

Yes

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Yes Yes Yes

No No No

Please complete BOTH SIDES, whether you are a taxpayer, advisor, or tax administrator. -2US_ACTIVE-109564883.1