Abstract

http://ssrn.com/abstract=964082
 
 

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Tax Opinions


David T. Moldenhauer


Clifford Chance US LLP; New York Law School


LEGAL OPINION LETTERS, A COMPREHENSIVE GUIDE TO OPINION LETTER PRACTICE, Sterba, ed., Aspen Publishers, Inc.

Abstract:     
This paper will constitute the forthcoming chapter on tax opinions in Legal Opinion Letters (Sterba ed., Aspen Publishers, 3d ed.). It addresses: (1) the need for and functions of tax opinions, (2) the sources of authority regarding tax opinions, (3) the tax shelter reporting and list maintenance rules affecting tax opinions, (4) the taxpayer penalties affecting tax opinions, (5) who may prepare tax opinions, (6) to whom a practitioner has duties when preparing tax opinions, (7) the confidentiality of tax opinions, (8) taxpayer planning opinions, (9) tax return position opinions, (10) tax penalty protection opinions, (11) tax opinions relating to financial audits, and (12) tax shelter marketing opinions.

Number of Pages in PDF File: 37

Keywords: Tax, Legal Ethics, Circular 230

JEL Classification: K34

Accepted Paper Series





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Date posted: February 22, 2007  

Suggested Citation

Moldenhauer, David T., Tax Opinions. LEGAL OPINION LETTERS, A COMPREHENSIVE GUIDE TO OPINION LETTER PRACTICE, Sterba, ed., Aspen Publishers, Inc.. Available at SSRN: http://ssrn.com/abstract=964082

Contact Information

David T. Moldenhauer (Contact Author)
Clifford Chance US LLP ( email )
31 W. 52nd St.
New York, NY 10019
United States
New York Law School ( email )
185 West Broadway
New York, NY 10013
United States
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