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