ETHICS IN TAX PRACTICE
(LAWN-4050) - 2 UNITS

An examination of the statutory, regulatory and ethical standards governing those who practice in the tax field, emphasizing current issues in the application of the Model Rules of Professional Conduct to tax practice, Circular 230 (governing those admitted to practice before the Internal Revenue Service), and provisions of the Internal Revenue Code and the Treasury Regulations governing return preparers, with lesser attention to provisions governing CPAs and other federal statutes, such as the federal conflict of interest statute. Among the areas covered are advertising and solicitation, return preparation and advice, dealing with the Internal Revenue Service in the audit and appeals process, confidentiality, conflicts of interest, and uncooperative clients.

Tax LLM Course  

Prerequisites:
None