The Ethics of Tax Lawyering
third Edition

The Ethics of Tax Lawyering

by Michael Hatfield

This chapter’s objective is to raise interesting tax ethics issues in practical contexts. There are 42 notes and questions to prompt and guide discussions, and primary source materials to inform the discussions (e.g., cases, IRC provisions, and Circular 230 excerpts).

Ethics of Tax Lawyering
About the Author
About CALI eLangdell Press
1. Introducing Legal Ethics for Tax Lawyers
1.1. Ethics for Lawyers
1.2. The Duty to the Tax System
1.3. Sharing the Profession with Non-Lawyers
2. Regulating Tax Lawyering
2.1. Regulating Tax Lawyering through the IRC
2.2. Regulating Tax Lawyering through Circular 230
2.3. Regulating Tax Lawyering through Malpractice Standards
3. Ethical Problems for Tax Lawyers
3.1. Tax Opinions and Tax Shelters
3.2. Mistakes
3.3. Working with IRS Lawyers and Other Employees

Michael Hatfield is a Professor of Law at University of Washington School of Law.  Previously he was a Professor of Law at Texas Tech University where he served as the Associate Dean for Faculty Development and Research and held the Glenn D. West Research Professorship. Michael has served as a Visiting Professor of Law at the University of Washington School of Law and at the Seattle University School of Law, and worked as an associate at Debevoise & Plimpton in New York, New York and at Simpson, Thacher & Bartlett in New York, New York. From 2010-2012, Michael served as the Glenn D. West Research Professor at Texas Tech University. In 2010, he was awarded the Texas Tech University President's Excellence in Teaching Award, and in 2006, 2008, 2009, 2011, and 2012 he was named the Outstanding Professor of the Year. In 2007 he was awarded the Texas Tech University Alumni Association New Faculty Award. He teaches courses in taxation, ethics, and trusts and estates. His research has been published in the Florida Tax Review, the Northwestern Law Review Colloquy, the NYU Annual Survey of American Law, the Baylor Law Review, the Notre Dame Journal of Ethics and Public Policy, the Lewis & Clark Law Review, the Texas Tech Law Review, Tax Notes and the Johns Hopkins University Press. With Baylor Law School Mills Cox Professor of Law Thomas M. Featherston, Jr. he co-authored Q&A: Wills, Trusts and Estates (2nd. ed., 2008).

Michael Hatfield, Ethics of Tax Lawyering, Published by CALI eLangdell Press. Available under a Creative Commons BY-NC-SA 3.0 License. Copyright CALI 2015.

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