This course explores professional responsibility issues confronting tax attorneys in planning and advising, return preparation, and contested matters before the Internal Revenue Service. Topics vary from year to year and may include the New York Code of Conduct, standards of practice in tax, Circular 230, engagement letters, opinions of tax counsel, confidentiality, attorney-client privilege, conflicts of interest, return preparer penalties, compliance and required reporting for tax lawyers. This upper-level, substantive course explores the practical, legal, and ethical issues facing attorneys in tax planning.

Open to Tax LL.M. students only.

The course is offered on a credit/no credit basis.