The Tax Sections Ethics Debate - Historical Reflections

Michael Hatfield

University of Washington - School of Law

September 5, 2011

Tax Notes, September 5, 2011

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.

Number of Pages in PDF File: 4

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

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Date posted: September 13, 2011  

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

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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