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 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