000 02692nam a2200361 i 4500
001 OTLid0000119
003 MnU
005 20241120064008.0
006 m o d s
007 cr
008 180907s2013 mnu o 0 0 eng d
040 _aMnU
_beng
_cMnU
050 4 _aKF385.A4
100 1 _aHatfield, Michael
_eauthor
245 0 4 _aThe Ethics of Tax Lawyering
_cMichael Hatfield
250 _aThird Edition
264 2 _aMinneapolis, MN
_bOpen Textbook Library
264 1 _a[Place of publication not identified]
_bCALI's eLangdell® Press
_c[2013]
264 4 _c©2013.
300 _a1 online resource
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
490 0 _aOpen textbook library.
505 0 _a1. Introducing Legal Ethics for Tax Lawyers -- 1.1 Ethics for Lawyers -- 1.2 The Duty to the Tax System -- 1.3 Sharing the Profession with Non-Lawyers -- 2. Regulating Tax Lawyering -- 2.1 Regulating Tax Lawyering through the IRC -- 2.2 Regulating Tax Lawyering through Circular 230 -- 2.3 Regulating Tax Lawyering through Malpractice Standards -- 3. Ethical Problems for Tax Lawyers -- 3.1 Tax Opinion and Tax Shelters -- 3.2 Mistakes -- 3.3 Working with IRS Lawyers and Other Employees
520 0 _aThis chapter's objective is to raise interesting tax ethics issues in practical contexts. There are 43 notes and questions to prompt and guide discussions, and primary source materials to inform the discussions (e.g., cases, IRC provisions, and Circular 230 excerpts). These Teaching Notes flesh out the notes and questions, summarize the cases, and provide additional information and suggestions for readings. Of course, the ultimate test for casebook materials lies in student interaction based on the materials, so I assigned the materials to my students, and, taking their reaction into account, I have made suggestions below as to materials to eliminate or emphasize in customizing for your own class. Faculty materials also available: In addition to the free, open learning materials for students listed above, this eLangdell chapter includes a teacher's manual. Faculty and staff at CALI member schools can access this and other faculty-only materials by logging in to eLangdell with their cali.org username and password. Contact CALI if you have questions.
542 1 _fAttribution-NonCommercial-ShareAlike
546 _aIn English.
588 0 _aDescription based on print resource
650 0 _aLaw
_vTextbooks
_zUnited States
710 2 _aOpen Textbook Library
_edistributor
856 4 0 _uhttps://open.umn.edu/opentextbooks/textbooks/119
_zAccess online version
999 _c38408
_d38408