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Articles 1 - 6 of 6

Full-Text Articles in Law

Ethics And Expected Changes To Circular 230, Fred Murray, Richard Goldstein, Matthew Lucey, Jack Manhire, Robert D. Probasco May 2013

Ethics And Expected Changes To Circular 230, Fred Murray, Richard Goldstein, Matthew Lucey, Jack Manhire, Robert D. Probasco

Robert Probasco

No abstract provided.


Circular 230 And Rules Of Professional Conduct In Giving Tax Advice, Robert D. Probasco Jan 2013

Circular 230 And Rules Of Professional Conduct In Giving Tax Advice, Robert D. Probasco

Robert Probasco

No abstract provided.


Legal Ethics And Federal Taxes, 1945-1965: Patriotism, Duties, And Advice, Michael Hatfield Jan 2012

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

Articles

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 ...


"Render Unto Caesar...": Religion/Ethics, Expertise, And The Historical Underpinnings Of The Modern American Tax System, Ajay K. Mehrotra Jan 2009

"Render Unto Caesar...": Religion/Ethics, Expertise, And The Historical Underpinnings Of The Modern American Tax System, Ajay K. Mehrotra

Articles by Maurer Faculty

A variety of scholars and commentators have been recently exploring the connections between religion and current U.S. tax policy. The relationship between religion and American taxation, however, runs much deeper than our present period. Indeed, it is no coincidence that roughly a century ago the foundations of our current tax system were taking shape at the height of the religious and ethical fervor known as the Social Gospel movement. At that time, religious and ethical sentiments played a central, though ambivalent, role in fiscal reform. This Article investigates the influence of religious and ethical values on the tax reform ...


Ethics And Standards Of Tax Practice In The New Age Of Transparency: From Self-Assessment To Self-Audit, Emily A. Parker, Robert D. Probasco Mar 2007

Ethics And Standards Of Tax Practice In The New Age Of Transparency: From Self-Assessment To Self-Audit, Emily A. Parker, Robert D. Probasco

Robert Probasco

No abstract provided.


Power As A Factor In Lawyers' Ethical Deliberation, Susan Carle Jan 2006

Power As A Factor In Lawyers' Ethical Deliberation, Susan Carle

Articles in Law Reviews & Other Academic Journals

No abstract provided.