Abstract

http://ssrn.com/abstract=2432217
 


 



Committee Opinions and Treasury Regulation: Tax Lawyer Ethics, 1965-1985


Michael Hatfield


University of Washington - School of Law

May 2, 2014

Florida Tax Review, Vol. 15, No. 9, pp. 675-735, 2014
University of Washington School of Law Research Paper No. 2014-16

Abstract:     
In the 1940s-1960s, the writings of tax lawyers about their professional responsibilities tended towards the philosophical and patriotic, often focusing on the special role of the tax lawyer in the funding of the civic good. However, by 1985 the ethics literature was focused on technicalities, probabilities, and penalties. From 1965 to 1985 — a period bookended by ABA committee opinions on ethics for tax lawyers — committees and their reports ascended into primary importance in the debates on tax lawyer ethics. This Article documents the literature's transformation during this period.

Number of Pages in PDF File: 62

Keywords: legal ethics, professional responsibility, professional ethics, Treasury, Internal Revenue Service, IRS, American Bar Association, ABA, Circular 230

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Date posted: May 7, 2014  

Suggested Citation

Hatfield, Michael, Committee Opinions and Treasury Regulation: Tax Lawyer Ethics, 1965-1985 (May 2, 2014). Florida Tax Review, Vol. 15, No. 9, pp. 675-735, 2014; University of Washington School of Law Research Paper No. 2014-16. Available at SSRN: http://ssrn.com/abstract=2432217

Contact Information

Michael W. Hatfield (Contact Author)
University of Washington - School of Law ( email )
William H. Gates Hall
Box 353020
Seattle, WA 98105-3020
United States
206-221-1535 (Phone)
HOME PAGE: http://www.law.washington.edu/Directory/Profile.aspx?ID=725
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