Table of Contents
Author | Michael Hatfield |
Pages | vii-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 Lawyers ...........................................................................1
Notes and Questions ................................................................................................2
1.2. The Duty to 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 Tax Lawyering through the 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 Tax Lawyering through Circular 230 .........................21
Notes and Questions ..............................................................................................32
WASHBURN v. SHAPIRO .................................................................................35
2.3. Regulating Tax Lawyering through Malpractice Standards ........36
3. Ethical Problems for Tax Lawyers ..................................................39
3.1. Tax Opinions and Tax Shelters ....................................................39
Notes and Questions ..............................................................................................43
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