Hatfield: The Ethics of Tax Lawyering

Michael Hatfield (Texas Tech) has posted The Ethics of Tax Lawyering: An Introduction on SSRN. Here is the abstract:

This draft chapter’s objective is to raise interesting tax ethics issues in practical contexts. There are 43 notes and questions to prompt and guide discussions, and primary source materials to inform classroom discussions (e.g., cases, IRC provisions, and Circular 230 excerpts). The topics considered include: sharing the tax profession with CPAs; regulating tax lawyering through the criminal and civil penalties of the IRC, Circular 230; and malpractice standards, written tax opinions, tax shelters, mistakes by clients, mistakes by the IRS, and working with the IRS.