Tax.

• Author: Colburn, Jr., Harry S.
• Position: Board certification

Who was present at the creation of certification of legal specialties in Florida? Tax lawyers, of course. They're everywhere. Nothing is as certain as death, taxes and more taxes.

In Florida, certification got its start in 1977 when Bar President Russell Troutman asked Tax Section Chair Sam Ullman to have the section sponsor tax law as the state's first certification plan. Sam explains why tax was selected for this prominent position: Tax law was the first specialty, and remains one of the true specialties. It meets all the prerequisites. Taxation has become a major concern of individuals and businesses in the United States and the world. Few business transactions are undertaken without some consideration of the tax consequences. Tax authorities regularly challenge the treatment of these transactions. Who better to advise and represent taxpayers than lawyers? Tax law is statutory on the national level and in every state. Judicial opinions have a major influence on the interpretation of tax law. Other professions will try to assist clients in dealing with the huge burden imposed by tax laws, but the last resort is always the lawyer.

Another major contributor to the tax certification program whose work should be recognized and appreciated is Hank Raattama, who was an original member of the committee which drafted and implemented the tax certification plan and has remained a member to this day, with 21 years of service.

The purpose of the program is to assist the public in making an informed decision when seeking and selecting an attorney with special knowledge, skills, and proficiency in the area of tax law. The Supreme Court of Florida approved the board certification program in 1982. While all lawyers are allowed to advertise, only certified attorneys can identify themselves as "Florida Bar Board Certified" or as a "specialist." There are currently 281 attorneys board certified in tax law, which is about seven percent of all board certified attorneys.

According to the most recent post-exam survey, the principal reasons tax lawyers apply for certification are referrals, professional development, credibility, and personal enhancement. Certification will become more important as the public becomes increasingly aware of its significance.

In 1993, the American Bar Association issued voluntary national standards for specialist certification programs. To obtain ABA accreditation, the following criteria, among others, must be satisfied: An...