Abstract

http://ssrn.com/abstract=1466137
 


 



Section 6694 Preparer Penalties and Tax Advice: The Latest on the Constantly Moving Target


Scott A. Schumacher


University of Washington - School of Law

September 1, 2009

The Practical Tax Lawyer, Vol. 23, No. 19, 2009

Abstract:     
Tax, business planning, and estate planning attorneys must be familiar with the ethical rules governing practice before the IRS, including the standards applicable to giving tax advice to clients. This paper will provide an overview of the recent changes to the tax advice rules in both the Internal Revenue Code and in Treasury Circular 230. These changes will have an impact on every lawyer practicing in business or estate planning, trust administration, or tax law. The paper will concentrate on the recent amendments to section 6694 and the new proposed regulations interpreting and applying those amendments.

Number of Pages in PDF File: 17

Keywords: ethics, tax opionions, business planning, estate planning

JEL Classification: H20, H24, H29

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Date posted: September 11, 2009  

Suggested Citation

Schumacher, Scott A., Section 6694 Preparer Penalties and Tax Advice: The Latest on the Constantly Moving Target (September 1, 2009). The Practical Tax Lawyer, Vol. 23, No. 19, 2009. Available at SSRN: http://ssrn.com/abstract=1466137

Contact Information

Scott A. Schumacher (Contact Author)
University of Washington - School of Law ( email )
William H. Gates Hall
Box 353020
Seattle, WA 98105-3020
United States

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