"Ethics" is defined as the discipline of dealing with what is good and bad and with moral duty and obligation. It is a set theory or system of principles or moral values. It is also the rules and standards governing the conduct of a person or the members of a profession (e.g., tax practice ethics). The rules and standards governing the conduct of tax professionals are contained in Circular 230. These rules and standards are the ethics of tax practice. "Ethical behavior" is defined as "of ethics or relating to ethics." In addition, it is being in accordance with or conforming to the accepted principles of right and wrong that govern the conduct of a profession (i.e., professional standards of conduct).