This course explores current practical, legal, and ethical issues confronting attorneys in tax planning, return preparation, and contested matters before the Internal Revenue Service. Topics may include engagement acceptance, opinions of tax counsel, the private letter ruling process, confidentiality and attorney-client privilege, conflicts of interest, tax shelters and risk management, and compliance and reporting for tax lawyers. The course is offered on a credit/no credit basis.

This upper-level substantive course explores the practical, legal, and ethical issues facing attorneys in tax planning.

Open to Tax LL.M. students only.