Table of Contents

AuthorMichael Hatfield
Pagesvii-viii
vii
Table of Contents
About the Author ................................................................................... iii
Notices ....................................................................................................iv
About CALI eLangdell Press .................................................................vi
Table of Contents ..................................................................................vii
1. Introducing Legal Ethics for Tax Lawyers ........................................ 1
1.1. Ethics for L awyers ........................................................................... 1
Notes and Questions ................................................................................................ 2
1.2. The Duty t o the Tax Syste m ...........................................................3
Notes and Questions ................................................................................................ 3
1.3. Sharing the Profession wit h Non-Lawye rs .....................................3
Grace v. Allen ............................................................................................................. 4
Notes and Questions ................................................................................................ 8
2. Regulating Tax Lawyering ............................................................... 11
2.1. Regulating T ax Lawyeri ng through t he IRC ................................ 11
IRC § 7206. Fraud and false statements ............................................................12
Notes and Questions ..............................................................................................12
§ 6694. Understatement of taxpayer's liability by tax return preparer .......14
Notes and Questions ..............................................................................................19
2.2. Regulating T ax Lawyeri ng through Cir cular 230 ......................... 21
Notes and Questions ..............................................................................................32
WASHBURN v. SHAPIRO .................................................................................35
2.3. Regulating T ax Lawyeri ng through Malpractice Standards ........ 36
3. Ethical Problems for Tax Lawyers .................................................. 39
3.1. Tax O pinions and Tax S helters .................................................... 39
Notes and Questions ..............................................................................................43

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