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Full-Text Articles in Law
Circular 230: New Rules Governing Practice Before The Irs., C. John Muller Iv
Circular 230: New Rules Governing Practice Before The Irs., C. John Muller Iv
St. Mary's Journal on Legal Malpractice & Ethics
This Article addresses the issue of tax preparer oversight. Currently, anyone may prepare a tax return for a fee. However, those preparers who are not lawyers, certified public accountants, or authorized to practice before the IRS are not required to meet a minimum standard of education, knowledge, training, or skill. After recent government studies revealed that these non-trained tax return preparers were making costly, egregious mistakes, the IRS proposed mandating oversight over any individual who prepares a tax return for compensation. This Article discusses, in depth, the Department of the Treasury's proposed regulations to broaden the authorities of IRS Circular …
Legislating Morality: The Duty To The Tax System Reconsidered, Watson
Legislating Morality: The Duty To The Tax System Reconsidered, Watson
Scholarly Works
Four years ago, I presented a paper at a symposium on professionalism jointly sponsored by the University of Kansas Law School and the Kansas Bar Association. That paper espoused the view (contrary to what appears to be the popular view among tax scholars) that tax lawyers owe no special duty to the "tax system" other than to abide by the law and the applicable standards of professional conduct. During the four-year interim since my last visit to Kansas, however, we have witnessed the deleterious effect of the IRS Restructuring and Reform Act of 1998 (RRA '98) on IRS enforcement and …
Tax Lawyers, Ethical Obligations, And The Duty To The System, Watson
Tax Lawyers, Ethical Obligations, And The Duty To The System, Watson
Scholarly Works
Perhaps the most elusive area of law is that of legal ethics. While the term itself is easy to define,' the subject all but defies codification because ethics, or morals (the terms are interchangeable), cannot be encapsulated by or in law. This is because law, in general, contains its own standard of validity on which there is usually clear societal consensus. For example, murder, rape, and theft are morally repugnant universally. Hence, punishment for any of these offenses does not impinge upon religious or individual autonomy because there is no ethical freedom to choose whether or not to engage in …
Professional Responsibility And Organization Of The Family Business: The Lawyer As Intermediary, Alysa Christmas Rollock
Professional Responsibility And Organization Of The Family Business: The Lawyer As Intermediary, Alysa Christmas Rollock
Indiana Law Journal
Symposium: Law and the New American Family Held at Indiana University School of Law - Bloomington Apr. 4, 1997
Annual Survey Of Virginia Law: Professional Responsibility, James M. Mccauley, Michael L. Rigsby
Annual Survey Of Virginia Law: Professional Responsibility, James M. Mccauley, Michael L. Rigsby
University of Richmond Law Review
On October 18, 1996, the Virginia State Bar Council (Council) approved a change in the format of the Code of Professional Responsibility (Code) from canons, disciplinary rules, and ethical considerations to the Model Rules of the American Bar Association (Model Rules). The first twenty-one rules, Model Rules 1.1 through 2.5, were approved in substance with some amendments at the Council's meeting on June 19, 1997. This approval represents approximately one-third of the conversion from the Code to the Model Rules. The second installment of the conversion was approved by Council at its October 1997 meeting. Notwithstanding Council's approval of this …
U.S. Taxation Of U.S. Persons Doing Business Or Investing In Mexico: An Overview., William H. Hornberger
U.S. Taxation Of U.S. Persons Doing Business Or Investing In Mexico: An Overview., William H. Hornberger
St. Mary's Law Journal
U.S. persons who plan to do business in Mexico or invest in new or existing Mexican business ventures are faced with a myriad of U.S. federal income tax issues. U.S. counsel advising U.S. persons regarding the ownership structure for a contemplated business or investment in Mexico should have a basic understanding of the U.S. system of international taxation. While a working knowledge of Mexico’s tax system is also helpful, Mexican counsel can provide information regarding the Mexican tax implications of doing business or investing in Mexico. A review of the U.S. system of international taxation should begin with a consideration …