Legal Ethics and Professional Responsibility Commons^™

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 …

Legal Ethics Scholarship Of Ted Schneyer: The Importance Of Being Rigorous, The Festschrift For Ted Schneyer Lawyer Regulation For The 21st Century: Foreword, Bruce A. Green

Faculty Scholarship

This collection on "Lawyer Regulation for the 21st Century" celebrates Ted Schneyer's legal ethics scholarship. From my perspective as Ted's friend and colleague in the field of legal ethics, it is obvious how richly he deserves this festschrift, and it is my privilege to be invited to contribute its foreword. But to someone outside the field, many questions might be raised. Why celebrate legal scholarship? Why celebrate legal ethics scholarship? Why celebrate Ted Schneyer's legal ethics scholarship? And why celebrate it by collecting writings on the theme of Lawyer Regulation for the 21st Century? Though I have no desire to …

Prosecutors' Ethical Duty Of Disclosure In Memory Of Fred Zacharias , Bruce A. Green

Faculty Scholarship

In the spring of 2009, I sent Fred Zacharias an e-mail to let him know that the American Bar Association's (ABA) Standing Committee on Ethics and Professional Responsibility, on which I was serving, was working on an opinion on prosecutorial ethics and to suggest that once it was published, the opinion might be fodder for our next article. Over the preceding decade, Fred and I had coauthored five articles on the regulation of prosecutors,' and various others on the regulation of lawyers in general, but at that time, we had no work in progress and had been out of touch …

In Re Miguel M., Jonathan Weinstein

NYLS Law Review

No abstract provided.

In Re Healthsouth Corp. Securities Litigation, Adam Paul Gordon

NYLS Law Review

No abstract provided.

In Re Steven J. Lever, Stephanie A. Ackerman

NYLS Law Review

No abstract provided.

From Hero To Villain: The Corresponding Evolutions Of Model Ethical Codes And The Portrayal Of Lawyers In Film, Amy S. Beard

NYLS Law Review

No abstract provided.

Chasing The Greased Pig Down Wall Street: A Gatekeeper’S Guide To The Psychology, Culture And Ethics Of Financial Risk-Taking, Donald C. Langevoort

Georgetown Law Faculty Publications and Other Works

The current financial crisis has once again focused attention on lawyers, corporate directors and auditors as gatekeepers, who are expected to introduce some degree of cognitive independence to the task of risk assessment and risk management in public companies, including financial services firms. This essay examines the psychological and cultural forces that may distort risk perception and risk motivation in hyper-competitive firms, beyond the standard economic incentives associated with agency costs and moral hazards, warning gatekeepers against too easily assuming that all is well when insiders display high levels of intensity, focus and devotion to hard-to-achieve goals. In fact, these …

The Constitutionality Of Collateral Post-Conviction Claims Of Actual Innocence Comment., Craig M. Jacobs

St. Mary's Law Journal

The notion that the state can punish innocent people disrupts public confidence in the usefulness of the criminal justice system. If, by legislative design, the criminal justice system is not concerned with or is accepting of situations where innocent people are punished by the state, should courts take immediate action? Once criminal defendants exhaust the appellate process, Supreme Court Justices have stated, federal courts should not hear claims of actual innocence. Such statements are supported by the federal habeas corpus statute as amended by the Antiterrorism and Effective Death Penalty Act of 1996 (AEDPA). AEDPA requires federal habeas courts to …

Respecting The Concept And Limited Liability Of A Series Llc In Texas Comment., Bernie R. Kray

St. Mary's Law Journal

The primary advantage of a limited liability company (LLC) is to shield owners from personal liability for the contract and tort obligations of their business entities. To further protect business assets, practitioners often advised clients to form multiple LLCs, each containing single assets. Yet, business owners managing multiple assets and LLCs often found this approach ineffective and cost-prohibitive. Allowing for a single “master” LLC to compartmentalize different series of properties without the need for a distinct holding company, the “series” LLC was the next step. The series LLC permits companies to partition assets and liabilities among various cells or “series,” …

Should Law Schools Teach Professional Duties, Professional Virtues, Or Something Else? A Critique Of The Carnegie Report On Educating Lawyers, W. Bradley Wendel

Cornell Law Faculty Publications

No abstract provided.

Specialty Bars As A Site Of Professionalism: The Immigration Bar Example, Leslie Levin

Faculty Articles and Papers

As the practice of law has become increasingly specialized, specialty bar associations have become more important to the work lives of many lawyers and their understanding of professional norms. This article looks at the role of a single specialty bar association - the American Immigration Lawyers Association (AILA) - in the construction of its members’ norms and values. The article draws on semi-structured interviews with 71 immigration lawyers in the New York City metropolitan area to identify the ways in which specialty bars foster lawyers’ understanding of professional norms - both formally and informally - through education, information sharing, mentoring, …

What's A Clean Agent To Do - The Case For A Cause Of Action Against A Player's Association, Chris Deubert

Jeffrey S. Moorad Sports Law Journal (1994 - )

No abstract provided.

A Capital Gains Anomaly: Commissioner V. Banks And The Proceeds From Lawsuits., Stephen T. Black, Katherine D. Black, Michael D. Black

St. Mary's Law Journal

When a litigant receives an award of damages or agrees to a settlement of a lawsuit for which the litigant and her attorney have agreed to a contingent fee, a portion of those damages or the settlement is paid to the attorney. For income tax purposes, there is a question of whether the litigant should include the portion paid to her attorney as her own income. The question is not merely academic. In a tax system that does not always allow the litigant to deduct her attorney's fees, the litigant may end up paying tax on money that she never …

Ethical Issues In Business And The Lawyer's Role, Carol Morgan, Robert Rhee, Tamar Frankel, Mark Fagan

Scholarly Works

This is a transcript of a panel discussion on teaching Business Ethics.

From Archetypes To Architects: Re-Envisioning The Role Morality Of Trial Level Judges, Richard Devlin Frsc

Articles, Book Chapters, & Popular Press

In this article, I build upon the concepts of role-differentiated behaviour and role morality to reflect upon the privileges and responsibilities of being a trial judge. In particular, I will suggest there are at least two (potentially competing) professional archetypes for judicial role morality, which at this point I will tentatively describe as the mechanics and the innovators. Both of these archetypes agree that the governing principles should be integrity, honesty, independence, impartiality, fairness, et cetera, but they differ in their understanding of how best to put these ideals into effect in the real world. In due course, I will …

Ethical Intersections & The Federal Tort Claims Act: An Approach For Government Attorneys, Paul F. Figley

Scholarly Articles in Law Reviews & Journals

This article suggests an ethical approach for government attorneys to follow when making decisions in the special context of the Federal Tort Claims Act. It reviews the history and purpose of the FTCA, the Judgment Fund, and the Westfall Act. It examines the swirl of competing interests that arise from the structure of the FTCA, the many defenses it provides, the deep pocket it grants successful claimants, the complete immunity it grants some tortfeasors, and the methods Congress chose for paying its settlements and judgments. It touches on the ethical obligations of government attorneys. It suggests that government attorneys responsible …

The Ethics Of Willful Ignorance, Rebecca Roiphe

Articles & Chapters

The ABA ethical rules state that a lawyer may not assist a client in conduct that she “knows” is criminal or fraudulent. In this article, I argue that we ought to hold lawyers responsible when they remain willfully ignorant of their clients’ illegal activity. When a lawyer suspects that her client might be engaged in criminal or fraudulent activity, she should have an obligation to investigate. I disagree with prominent legal ethics scholar, David Luban, who has argued that lawyers should be able to turn a blind eye to signs of wrongdoing. I argue that rather than undermining the attorney …

H. L. A. Hart’S Moderate Indeterminacy Thesis Reconsidered: In Between Scylla And Charybdis?, Imer Flores

Georgetown Law Faculty Publications and Other Works

In this article, in the context of the fiftieth anniversary of H. L. A. Hart’s The Concept of Law, The author reconsiders the moderate indeterminacy of law thesis, which derives from the open texture of language. For that purpose, the author intends: first, to analyze Hart’s moderate indeterminacy thesis, i.e. determinacy in “easy cases” and indeterminacy in “hard cases,” which resembles Aristotle’s “doctrine of the mean”; second, to criticize his thesis as failing to embody the virtues of a center in between the vices of the extremes, by insisting that the exercise of discretion required constitutes an “interstitial” legislation; …

Probing The Legitimacy Of Mandatory Mediation: New Roles For Judges, Mediators, And Lawyers., Tracy Walters Mccormack, Susan Schultz, James Mccormack

St. Mary's Journal on Legal Malpractice & Ethics

This Article probes the fundamental assumptions behind the use of mandatory or court-ordered mediation. The authors question the predominant use of standing rules or judicial practices referring cases to mediation. These referrals are inconsistent with the traditional roles of judges and courts, exclude the public from the justice system, and allow repeat players to develop a private justice system with little to no oversight. The Article questions why judges allow and encourage mandatory mediation and calls for all participants to take a more active role in the process. Based on surveys of judges, mediators, and lawyers, the Article exposes troublesome …

An Article We Wrote To Ourselves In The Future: Early 21st Century Views On Ethics And The Internet., David Hricik, Prashant Patel, Natasha Chrispin

St. Mary's Journal on Legal Malpractice & Ethics

Written from the viewpoint of the year 2050, this Article discusses the clash between legal ethics and the technological revolution of the early twenty-first century. As a result of ethics rules being applied to new technologies in ways never contemplated under traditional circumstances, lawyers had to be overly cautious when they used the Internet to correspond with or seek out clients, or otherwise promote their legal services. The lesson learned is that the legal community should reflect on the harm caused by over zealous regulation and take a more reasoned approach to the use of technology for the benefit of …

Shifting The Burden Of Proof On Causation In Legal Malpractice Actions., Jeffrie D. Boysen

St. Mary's Journal on Legal Malpractice & Ethics

Legal malpractice suits, like any negligence claim, require the plaintiff to meet all of the elements of the malpractice claim. Texas malpractice claims are based on professional negligence. In Texas, the elements a plaintiff must prove in a legal malpractice claim are: "(1) the attorney owed the plaintiff a duty; (2) the attorney breached that duty; (3) the breach proximately caused the plaintiffs injuries; and (4) damages occurred." Most jurisdictions, including Texas, place the burden on the plaintiff to meet all elements of the claim, including causation. However, a significant minority of jurisdictions allow the burden to shift to the …

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

Articles

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 …

Steven M. Schneebaum On The Death Penalty And Human Rights. By Sir Fred Phillips. Q.C. Kingston, Jamaica: Caribbean Law Publishing Company. 2009. 101pp., Steven M. Schneebaum

Human Rights & Human Welfare

A review of:

The Death Penalty and Human Rights. By Sir Fred Phillips. Q.C. Kingston, Jamaica: Caribbean Law Publishing Company. 2009. 101pp.

Secular Not Secularist America, Michael A. Scaperlanda

Faculty Articles

No abstract provided.

The Limits Of Process, Robin West

Georgetown Law Faculty Publications and Other Works

This article presents four major objections to Jeremy Waldron’s claim that for “Rule of Law” to exist it we must move beyond basic formal requirements that laws be general and knowable rules we can all comply with, towards substantive requirements that when the law imposes its censorial and punitive will upon us, it is applied in a way that acknowledges our intelligence and respects our individual dignity. After challenging Waldron’s claim, the author suggests that if Rule of Law theorizing is intended to capture our ideals of law, then the three paradigms of Rule of Law scholarship that Waldron has …

Medical Malpractice Mediation: Benefits Gained, Opportunities Lost, Carol B. Liebman

Faculty Scholarship

In the past decade, the United States healthcare system has begun to use mediation to facilitate communication between patients and physicians after an adverse medical event, to ease tensions among members of care-giving teams, to resolve medical malpractice claims, and to help family members and medical professionals make awesome and wrenching decisions at the end of life. Implementation of the Patient Protection and Affordable Care Act of 2010 will produce new controversies and increase the need for mediation. Patients, families, physicians, nurses, other healthcare professionals, and administrators will require help managing the disagreements that arise as they adapt to the …

Rationing Justice By Rationing Lawyers, Peter A. Joy

Scholarship@WashULaw

The number of lawyers in the United States continues to increase, but low and middle-income persons still find it difficult, if not impossible, to afford legal assistance. National and state surveys reveal that more than 80 percent of the civil legal needs of the poor go unmet, as do a majority of the needs of middle-income persons. Legal representation can often dramatically increase a person’s ability to win at trial or to negotiate a favorable outcome, and the lack of access to lawyers effectively closes the courthouse doors for millions. This Article focuses on the crisis in Missouri's public defender …

The Challenges Of Developing Cross-Cultural Legal Ethics Education, Professional Development, And Guidance For The Legal Professions, Philip Genty

Faculty Scholarship

The broad goal of this paper is to describe the need, and provide a framework, for engaging in cross-cultural conversations among lawyers, law teachers, and others, who are using legal ethics as a vehicle for improving the legal professions and the delivery of legal services. All legal cultures struggle with the question of how to educate students and lawyers to be ethical professionals and how to regulate the legal profession effectively. The purpose of the cross-cultural conversations discussed in this paper would be to develop principles of legal ethics education, professional development, and regulation of the legal professions that can …

American Vertigo: Dual Use, Prison Physicians, Research, And Guantanamo, George J. Annas

Faculty Scholarship

Physicians can be used by governments for nonmedical purposes, and physician acceptance of their nonmedical use is usually denoted as "dual loyalty, " although it is more analytically helpful to frame it "dual use. " Dual use of physicians has been on display at Guantanamo where physicians have consistently been used to break hunger strikes as part of the military security mission in ways that directly violate medical ethics. Guantanamo itself has also been seen worldwide as a uniquely horrible prison, which can tell us little about other American prisons. The contrary seems to be true: Guantanamo, and the use …