Recent Tax Malpractice Development in the Estate and Gift Tax Area

Posted: 6 Jan 2006

See all articles by Jacob L. Todres

Jacob L. Todres

St. John's University - School of Law


In this article the author reviews developments of approximately the past five to six years in tax malpractice litigation in the estate and gift area. After a brief review of the basic elements of the malpractice cause of action, the author examines the recent cases by category: tax return preparation/filing, planning errors, drafting errors, disclaimers and valuation. The author concludes that a relatively large number of cases are brought in this area and that it likely is the leading area for malpractice suits during the time period involved. The author also notes that tax practitioners frequently avoid liability on statute of limitations grounds, various privity-related arguments and various other procedural reasons. Careful, preventive lawyering is especially important in this area.

Suggested Citation

Todres, Jacob L., Recent Tax Malpractice Development in the Estate and Gift Tax Area. Taxes - The Tax Magazine, Vol. 83, No. 39, October 2005, Available at SSRN:

Jacob L. Todres (Contact Author)

St. John's University - School of Law ( email )

8000 Utopia Parkway
Jamaica, NY 11439
United States
718-990-6627 (Phone)

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