Total Credits: 1 CLE, 1 Ethics, 1 Tax Law Specialization
Presented by the Tax Law Section
This program will discuss how tax lawyers must address complex ethical issues. Most difficult ethical issues stem from the conflict between an attorney’s obligations to the client, to the legal system and the attorney’s personal moral compass. This problem is especially acute for tax practitioners. For the tax lawyer, various ethical rules collide because “practicing tax” is a multi-profession practice governed by Circular 230 and the civil penalty provisions in the Internal Revenue Code. In addition, tax lawyers must comply with Tax Court rules and the ethical rules of the state where they practice. Last and uniquely, tax lawyers have one opponent - the government through its agent, the Internal Revenue Service (IRS) which also creates ethical problems. Using various scenarios, this program explores different approaches used by tax lawyers in resolving complex ethical issues.
SPEAKER: Mona L. Hymel, Arthur W. Andrews Professor of Law, James E. Rogers College of Law, University of Arizona
MODERATOR: Brandon Keim, Frazer Ryan Goldberg & Arnold, LLP
| T24250_Materials (1.2 MB) | 15 Pages | Available after Purchase |
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