Michael Hatfield

University of Washington - School of Law

Professor

William H. Gates Hall

Box 353020

Seattle, WA 98105-3020

United States

http://www.law.washington.edu/Directory/Profile.aspx?ID=725

University of Washington - UW Law

William H. Gates Hall

Box 353020

Seattle, WA 98195-3020

United States

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 22,656

SSRN RANKINGS

Top 22,656

in Total Papers Downloads

4,250

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (18)

1.

Ethics of Tax Lawyering

Number of pages: 49 Posted: 03 Aug 2010 Last Revised: 21 Mar 2015
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 840 (54,923)

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tax, ethics, professional responsibility, 7206, 6694, Circular 230, malpractice, fiduciary, attorney-client, tax shelter, written opinion, certified public accountant, CPA, treasury department, IRS, fraud, tax evasion, practice of law, unauthorized practice of law

2.

Tax Lawyers, Tax Defiance, and the Ethics of Casual Conversation

Florida Tax Review, Vol. 10, No. 10, 2011, Texas Tech Law School Research Paper No. 2010-26
Number of pages: 33 Posted: 19 Jul 2010 Last Revised: 22 Mar 2011
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 547 (95,435)

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tax, ethics, professional responsibility, tax protestor, tax defier, robust professionalism, tax evasion, tax gap, civic virtue, tea party, taxation without representation, tax reform, sixteenth amendment, Aaron Russo

3.

Privacy in Taxation

Florida State University Law Review, Vol. 44, No. 2, Pp. 579-633 (2017), University of Washington School of Law Research Paper No. 2016-15
Number of pages: 57 Posted: 03 Jun 2016 Last Revised: 17 Sep 2018
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 437 (125,093)
Citation 1

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Taxation, Internal Revenue Service, Tax Returns, Information Technology, Confidentiality of Information, Tax Compliance Gap, Audits, Personal Information, Medical Information Privacy, Tax Base, Consumption Tax

4.

Taxation and Surveillance: An Agenda

Yale Journal of Law & Technology, 2015, Forthcoming, University of Washington School of Law Research Paper No. 2014-34
Number of pages: 49 Posted: 19 Dec 2014 Last Revised: 27 Oct 2015
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 423 (129,864)

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tax, surveillance, privacy, big data, internet of things

5.

Cybersecurity and Tax Reform

Indiana Law Journal, Vol. 93, No. 3, Forthcoming, University of Washington School of Law Research Paper No. 2017-15
Number of pages: 59 Posted: 15 Jun 2017
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 276 (206,239)
Citation 1

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Information Technology, Computers, Data Processing, Security, Technology, IRS, Internal Revenue Service, Tax Collection, Taxes, Taxation, Hacking, Tax Reform, Privacy

6.

Fear, Legal Indeterminacy and the American Lawyering Culture

Lewis & Clark Law Review, Vol. 10, No. 3, pp. 511-529, 2006
Number of pages: 19 Posted: 29 Sep 2006
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 249 (228,616)
Citation 1

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Torture, fear, legal indeterminacy, lawyering, realist, Bybee, professional ethics, professional responsibility

7.

Legal Ethics and Federal Taxes, 1945-1965: Patriotism, Duties and Advice

Florida Tax Review, Vol. 12, No. 1, 2012, Texas Tech Law School Research Paper
Number of pages: 62 Posted: 27 Jan 2012 Last Revised: 23 Sep 2021
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 228 (248,963)

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legal ethics, federal income tax,\

8.

The Anabaptist Conscience and Religious Exemption to Jury Service

New York University Annual Survey of American Law, Vol. 65, No. 2, p. 269, 2009, Texas Tech Law School Research Paper No. 2010-13
Number of pages: 56 Posted: 27 Jan 2010 Last Revised: 11 May 2010
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 218 (259,626)

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religion, law, jury, conscientious objection, voir dire, free speech, free exercise, Constitution, Reynolds, Sherbert, Smith, Hialeah, Amish, Mennonite, Brethren, Hutterite, Quaker, Sermon on the Mount, Protestant Reformation, Swiss Brethren, military exemption, persecution, peremptory challenge

9.

Pro Se Executors - Unauthorized Practice of Law, or Not?

Baylor Law Review, Vol. 59, No. 2, 2007
Number of pages: 53 Posted: 03 Oct 2007
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 159 (343,919)

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pro se, texas, independent administration, probate, estate, professional responsibility, fiduciary

10.

Professionally Responsible Artificial Intelligence

Arizona State Law Journal, Vol. 51, No. 3, Pp. 1057-1122, 2019
Number of pages: 67 Posted: 03 Feb 2020
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 155 (351,446)

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professional responsibility, legal ethics, tax advising, tax planning, lawyers, accountants, CPAs, Circular 230, RPC, AICPA, artificial intelligence, machine learning

11.

The Effect of Legal Professionalization on Moral Reasoning: A Reply to Professor Vischer and Professor Wendel

Northwestern University Law Review Colloquy, Vol. 104, p. 300, 2009 & 2010, Texas Tech Law School Research Paper No. 2010-19
Number of pages: 21 Posted: 15 May 2010 Last Revised: 02 Aug 2010
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 138 (385,617)

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Legal Education, Humanizing Legal Education, Moral Psychology, Moral Reasoning, Legal Reasoning

12.

Ignore the Rumors - Campaigning from the Pulpit is Okay: Thinking Past the Symbolism of Section 501(C)(3)

Notre Dame Journal of Law, Ethics & Public Policy, Vol. 20, p. 125, 2006
Number of pages: 27 Posted: 08 Aug 2006
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 135 (392,428)

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501(c)(3), tax-exempt, campaign, politics, religion, church, Branch Ministries, tax, deductible contributions, donations, 170(c), election, charitable

13.

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

Florida Tax Review, Vol. 15, No. 9, pp. 675-735, 2014, University of Washington School of Law Research Paper No. 2014-16
Number of pages: 62 Posted: 07 May 2014 Last Revised: 18 May 2016
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 123 (421,295)

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

14.

The Tax Sections Ethics Debate - Historical Reflections

Tax Notes, September 5, 2011
Number of pages: 4 Posted: 13 Sep 2011
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 118 (434,707)

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income tax, legal ethics, circular 230, disclosure, Randolph Paul, Norris Darrel, Hugh Bickford, Mortimer Caplin, Boris Bittker, Gerald Wallace, law of lawyering

15.

A Study of Tax Lawyers Discussing Duties

Tax Lawyer, Vol. 76, No. 1, pp. 73-140, 2022, University of Tennessee Legal Studies Research Paper No. 445
Number of pages: 70 Posted: 06 Mar 2023 Last Revised: 14 Jul 2023
Michael Hatfield, Michael Hatfield and Michelle M. Kwon
University of Washington - School of LawUniversity of Washington - UW Law and University of Tennessee College of Law
Downloads 82 (555,108)

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Tax, Tax planning, Professional responsibility, Ethics, Legal practice, Attorney-client, Circular 230, Tax bar, Empirical study

16.

The Rise of Law and the Fall of Circular 230: Tax Lawyer Professional Standards, 1985-2015

Florida Tax Review, vol. 24, no. 2, pp. 828-930 (2021)
Number of pages: 104 Posted: 23 Oct 2020 Last Revised: 22 Oct 2021
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 68 (616,573)

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Tax, Ethics, Professional Responsibility, Circular 230, 85–352, Tax Shelter, Reasonable Basis, Substantial Authority, Realistic Possibility, Tax History

17.

Taxation: Fifth Circuit Survey - June 2005-May 2006

Texas Tech Law Review, Vol. 39, No. 3, p. 1036, Spring 2007, Texas Tech Law School Research Paper
Number of pages: 42 Posted: 08 Feb 2010
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 36 (812,504)

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taxation, unauthorized collection, litigation costs, estate valuation, tax protest, offsets, refund claim, family attribution, payment, deposit, strangi, baird, garnder, smith, gandy nursery, saldana

18.

Safeguarding Taxpayer Data

Number of pages: 41 Posted: 25 Apr 2024
Michael Hatfield and Michael Hatfield
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 18 (975,914)

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taxpayer, taxpayer rights, IRS, data, safeguarding, Privacy Act, 6103, 7431, breach, cybersecurity, privacy, FISMA, Government Accountability Office, GAO, Treasury Inspector General for Tax Administration, TIGTA,