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The Tax Sections Ethics Debate - Historical Reflections

4 Pages Posted: 13 Sep 2011  

Michael Hatfield

University of Washington - School of Law

Date Written: September 5, 2011

Abstract

The recent American Bar Association Section of Taxation debate on standards of advice and disclosure is not new among tax lawyers. The legal ethics literature reports tax lawyers discussing these issues in the 1950s and 1960s. Having neither the benefit of formal ethics opinions or committee work, for good or not, the debate was more open-ended, oriented more around the ethics of lawyering than the law of lawyering.

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

Suggested Citation

Hatfield, Michael, The Tax Sections Ethics Debate - Historical Reflections (September 5, 2011). Tax Notes, September 5, 2011. Available at SSRN: https://ssrn.com/abstract=1926925

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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