Legal Ethics in Tax Practice

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About This Course

Lawyers generally understand that tax is a niche practice area with unique characteristics. The distinguishing factors include not only the technical aspects of the discipline, but also the way practitioners need to mind ethical standards.

On top of the ABA Model Rules and the ethics codes of the individual states, tax lawyers also answer to IRS Circular 230. They also must navigate the various penalties set forth in the Internal Revenue Code. For opinion practice, tax attorneys look to the relevant Treasury Regulations. These extra sources of ethical authority create even more interesting ethical conundrums than non-tax practice.

This presentation will recap each part of the ethical regime governing tax lawyers, then identify and address challenging fact patterns that listeners are likely to encounter in real life.

*This course qualifies as a Transitional course but can only be taken by Newly Admitted attorneys in NY that have a special exemption from the requirement that skills and ethics credits be taken in an approved live format. This course can be taken by all Experienced NY attorneys.

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