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Tax Opinions

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

37 Pages Posted: 22 Feb 2007  

David T. Moldenhauer

Clifford Chance US LLP; New York Law School

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.

Keywords: Tax, Legal Ethics, Circular 230

JEL Classification: K34

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: https://ssrn.com/abstract=964082

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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