Law Commons^™

A Study Of Tax Lawyers Discussing Duties, Michael Hatfield, Michelle Kwon

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This Article reports the first qualitative empirical study of U.S. tax lawyers. We interviewed women lawyers who were tax planning specialists. Though this is the first such study of U.S. tax lawyers, this methodology has been used often to study the professional ethics of other tax practitioners around the world. We had three research questions that we sought to answer through dynamic conversations on topics such as the distinctions between good and bad tax plans and good and bad tax lawyers and also the joys and stresses of tax practice. Our first research question was as to the make-up of …

The Rise Of Law And The Fall Of Circular 230: Tax Lawyer Professional Standards, 1985-2015, Michael Hatfield

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This third article focuses on the two issues that dominated discussions of professional responsibility standards for tax lawyers in the 1985-2015 period: return position standards and tax shelter opinions. It opens with consideration of the ABA’s 1965 opinion providing “reasonable basis” as the standard for undisclosed return positions, and then traces the response to that opinion as the response prods the development of the 1985 replacement with its “realistic possibility of success” standard. The Article documents the extensive interaction between Congress, the Treasury Department, and the tax bar over the next 30 years during which penalties are studied and revised …

Artificial Intelligence Policy: A Primer And Roadmap, Ryan Calo

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Talk of artificial intelligence is everywhere. People marvel at the capacity of machines to translate any language and master any game. Others condemn the use of secret algorithms to sentence criminal defendants or recoil at the prospect of machines gunning for blue, pink, and white-collar jobs. Some worry aloud that artificial intelligence will be humankind’s “final invention.” This essay, prepared in connection with UC Davis Law Review's 50th anniversary symposium, explains why AI is suddenly on everyone's mind and provides a roadmap to the major policy questions AI raises. The essay is designed to help policymakers, investors, technologists, scholars, and …

Committee Opinions And Treasury Regulation: Tax Lawyer Ethics, 1965-1985, Michael Hatfield

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This first section of the Article highlights the themes and tones of the 1945-1965 tax ethics literature, and then provides the political context and an overview of the legal changes in 1965-1985 that frame the tax ethics literature of that period. Section II begins in 1965, documenting the history of the first Formal Opinion (Opinion) on tax lawyer ethics issued by the American Bar Association's (ABA) Committee on Ethics and Professional Responsibility (PR Committee), which after considerable criticism in the ensuing years was substantially revised by a second Opinion in 1985. Section III is focused on 1980-1985, investigating the first …

Shakespeare In The Classroom: How An Annual Student Production Of King Lear Adds Dimension To Teaching Trusts And Estates, Karen E. Boxx

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I always begin the first day of my Trusts and Estates course by discussing the reasons for taking the class. While I note that some students may take the class to help in passing the bar exam or because family members have already asked them to draft wills, my list of reasons instead include: (1) exposure to the fiduciary relationship; (2) the real life ethical dilemmas faced by the lawyers; (3) learning to read and interpret state statutes; and (4) consideration of how law responds to societal changes and governs human relationships. This last reason is critical: Trusts and Estates …

Legal Ethics And Federal Taxes, 1945-1965: Patriotism, Duties, And Advice, Michael Hatfield

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This article is devoted to exploring the legal ethics writings by tax lawyers in a pivotal period of income tax history: 1945-1965, the first two decades of the federal income tax as we now know it. Although the income tax began in 1913, it was World War II that created the modem mass income tax: in 1939 there were 3.9 million individual income tax taxpayers but by 1945 there were 42.6 million. This period was also one of significant progress in the administration of the income tax: the Internal Revenue Code was re-organized in 1954 and, following widespread corruption scandals, …

Tax Lawyers, Tax Defiance, And The Ethics Of Casual Conversation,, Michael Hatfield

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This essay is to help tax lawyers decide how to handle casual conversations centered on denying, defying, or destroying the tax system. One option is to walk away, ending the conversation and silencing the dialogue. The next option is to engage. I want to persuade tax lawyers that they should usually engage in the conversation. I try to do this in Part III.

There are two kinds of legal ethics essays, and one must choose which kind to write, and it is useful to the reader to know upfront which kind the author chose to write. One kind begins with …

What Scribner Wrought: How The Invention Of Modern Dialysis Shaped Health Law And Policy, Sallie Thieme Sanford Sanfords@Uw.Edu

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In March 1960, Clyde Shields, a machinist dying from incurable kidney disease, was connected to an "artificial kidney" by means of a U-shaped Teflon tube that came to be known as the Scribner shunt. By facilitating long-term dialysis, Dr. Belding Scriber’s invention changed chronic kidney failure from a fatal illness to a treatable condition. This medical advance has, in turn, had a profound impact on key areas of health law and policy. This paper focuses on the historical roots and current context of three interrelated areas: ethical allocation of scarce medical resources; public financing of expensive health care; and decisions …

A Black Robe And Healing Words: Constants In A Changing World, Sallie Thieme Sanford Sanfords@Uw.Edu

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This narrative article describes a bedside hospital hearing to compel surgery, notes the applicable legal standards, and considers the potential impact of the judge in this type of proceeding. The patient, whose back was badly burned, adamantly and vocally refused skin graft surgery. Her physicians believed she lacked decisional capacity; that belief was borne out during the hearing at which the judge did enter an order for surgery. The judge’s handling of the hearing was central to the patient’s expressed agreement with the decision and subsequent successful treatment.

Macniven V. Westmoreland And Tax Advice Using “Purposive Textualism” To Deal With Tax Shelters And Promote Legitimate Tax Advice, Scott A. Schumacher

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The last few years have seen a flurry of activity aimed at the tax shelter industry. Beginning with the “covered opinion” rules of Treasury Circular 230 in 2005, the government has adopted several changes to the standards applicable to tax advice, all in an effort stop abusive tax shelters. Most recently, both Congress (in 2007) and Treasury (in 2008) have revised the standards applicable to tax advice to require that a position have a “more likely than not” chance of succeeding on the merits, or the position must be disclosed to the IRS. While the government’s desire for reform is …

Biotechnology Entrepreneurship And Ethics: Principles, Paradigms, And Products, Patricia C. Kuszler

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Biotechnology, whether in the context of new drugs derived from DNA and genetic technology, genetically modified food, or biologics making use of living cells, raises ethical concerns at a variety of different levels. At the research level, there is concern that the very nature of research is being subverted, rather than enhanced, by entrepreneurship. This area of ethical concern has intensified in the United States as a result of the conflicts of interests resulting from the growing alliance between University academia and private industry in the research enterprise. As we travel down the research path into development of a drug …

What About The Children? Are Family Lawyers The Same (Ethically) As Criminal Lawyers? A Morality Play, Robert H. Aronson

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A fictional account of a lawyer, representing a woman in a divorce case, who learns from her client that her live-in boyfriend has hit her and her five-year-old daughter. Is her ethical duty to protect the child greater than her responsibility to maintain the attorney-client privilege. She discusses the matter with two evidence professors in search of a solution.

The Myth Of Legal Ethics, Eric Schnapper

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The moral platitudes found in the Code of Professional Responsibility have little to do with legal ethics as actually enforced.

Legal Ethics And The Government Lawyer, Eric Schnapper

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All litigation presents to some degree, real though not always perceived, a conflict between each attorney's responsibility as a representative of his or her client and as an officer of the court. Winning the case and seeing that justice is done must be inconsistent goals for counsel on at least one side in a case, if not on both. However substantial this problem may be regarded, it is certainly more complex for counsel for the government. Unlike a private attorney subject to dismissal for ignoring a client's wishes, counsel for the government often has, subject to the variables of intragovernmental …

Professional Responsibility: Education And Enforcement, Robert H. Aronson

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The fallout from the Watergate scandals has had a profound effect upon the legal profession because many of the prominent offenders were attorneys. The severity of the conduct involved and the suspicion that the activities publicized represent merely the tip of the iceberg have caused the American Bar Association, state and local bar committees, and law schools to seek new ways of educating prospective lawyers with respect to their ethical duties, and to seek more effective sanctions against ethically deficient attorneys. It is ironic, however, that increased awareness and activity in the area of legal ethics should be motivated by …