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Full-Text Articles in Legal Profession
The Irs Under Siege, Tanina Rostain, Milton C. Regan
The Irs Under Siege, Tanina Rostain, Milton C. Regan
Georgetown Law Faculty Publications and Other Works
This is Chapter 1 of Confidence Games (MIT, 2014).
Confidence Games provides an account of the wave of tax shelters that occurred at the turn of the twenty-first century. During this period, some of America’s most prominent law and accounting firms created and marketed products that enabled the very rich—including newly minted dot-com millionaires—to avoid paying their share of taxes by claiming benefits not recognized by law. These abusive tax shelters bore names like BOSS, BLIPS, and COBRA and were developed by such prestigious firms as KPMG, Ernst & Young, BDO Seidman, the now defunct Jenkens & Gilchrist and Brown …
Tax Advisors And Conflicted Citizens, Milton C. Regan
Tax Advisors And Conflicted Citizens, Milton C. Regan
Georgetown Law Faculty Publications and Other Works
Thousands of lawyers are involved every day in advising clients outside of litigation. These lawyers counsel clients on how they can benefit from or avoid violating statutes, regulations, and other sources of law. How should we think about the obligations of the lawyer in this setting? This article argues that we should eschew a single prescriptive model of the advisor in favor of a pluralistic conception that bases responsibilities on the salient factors of the context in which the advisor operates.
The model of the advocate that suggests that the lawyer take a relatively aggressive approach to interpreting the legal …
Taxes And Death: The Rise And Demise Of An American Law Firm, Milton C. Regan
Taxes And Death: The Rise And Demise Of An American Law Firm, Milton C. Regan
Georgetown Law Faculty Publications and Other Works
Misconduct by lawyers in law firms is often attributed to pressures from increasing competition for legal services. Modern firms do face fierce competitive pressures. We can gain more subtle insights, however, by focusing on the specific markets in which particular firms operate and the ways in which forms of influence in law firms interact with common patterns of behavior in organizations.
This paper, a chapter in the collection Law Firms, Legal Culture, and Legal Practice, draws on this type of analytical framework to provide a case study of the experience of Jenkens & Gilchrist, a national law firm that …