LAW 7134
Professional Responsibility for Tax Lawyers
Course Description
This course examines the rules of professional conduct for lawyers, with a particular emphasis on the application of those rules to tax lawyers. We will study the ABA Model Rules of Professional Conduct (which set ethical rules for all lawyers), Treasury Department Circular 230 (which sets additional ethical rules for tax lawyers), and the civil-penalty regime of the Internal Revenue Code (which sets rules for tax lawyers and their clients).