When Helpers Hurt: Protecting Taxpayers from Their Return Preparers, in Ethical Duties to the Tax System: A Handbook (Scott A. Schumacher & Michael Hatfield eds., 2015)

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When Helpers Hurt: Protecting Taxpayers from Their Return Preparers, in Ethical Duties to the Tax System: A Handbook (Scott A. Schumacher & Michael Hatfield eds., 2015)

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Description

Contains a collection of papers presented at the University of Washington School of Law's October 2013 symposium on Duties to the Tax System.

Contents: Part I. Symposium articles. Committee opinions and treasury regulation: tax lawyer ethics, 1965-1985 / Michael Hatfield -- Administering the tax system we have / Kristin E. Hickman -- IRS tea party controversy and administrative discretion / Lily Kahng -- Can the IRS effectively regulate the quality of tax planning advice / Michael Lang -- Loving and legitimacy: IRS regulation of tax return preparation / Steve R. Johnson / After loving: how much of treasury circular 230 will survive / Steve R. Johnson -- When helpers hurt : protecting taxpayers from their return preparers / Michelle L. Drumbl -- Vox clamantis in deserto : the role of the individual in forging a strong duty to the tax system / Richard Lavoie -- Part II. 1945-1965 the era of patriotism and civic duty. Responsibilities of the tax adviser / Randolph E. Paul -- Ethical problems of tax practitioners: transcript of the law review's 1952 banquet -- Morality in tax planning / Merle H. Miller -- Tax practitioner's duty to his client and his government / Norris Darrell -- What is good tax practice : a panel discussion -- Professional responsibility in Federal tax practice / Boris I. Bittker -- Part 3. Tax avoidance and the ABA. Avoidance dynamic: a tale of tax planning, tax ethics, and tax reform / George Cooper -- Report of the Special Task Force on Formal Opinion 85-352 / Paul J. Sax, James P. Holden, Theodore Tannenwald Jr., David E Watts, Bernard Wolfman-- Part 4. War on tax shelters. Tax lawyers, ethical obligations, and the duty to the system / Camilla E. Watson -- Sheltering lawyers: the organized tax bar and the tax shelter industry / Tanina Rostain -- Enlisting the tax bar / David M. Schizer Part 5. Primary source materials. Circular 230 -- ABA Opinion 314 (1965) -- ABA Opinions 85-352 -- IRC 6662, 6664, 6694.

ISBN

9780990313014

Publication Date

2015

Publisher

University of Washington Gallagher Law Library

Disciplines

Law | Legal Ethics and Professional Responsibility | Legal Profession | Taxation-Federal | Tax Law

When Helpers Hurt: Protecting Taxpayers from Their Return Preparers, in Ethical Duties to the Tax System: A Handbook (Scott A. Schumacher & Michael Hatfield eds., 2015)

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