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Fall 2021
5288 Tax Ethics - STEWART- 11263

Professor(s): Jennifer Stewart (ADJUNCT)

Credits: 2

Course Areas: Taxation 

Time: 5:30p-7:30p  M  Location: 113  BLB

Course Outline: This course covers Tax Ethics and Professional Responsibility of the Tax Attorney. We will exam and review the interaction of various laws, regulations, and cases which govern the professional conduct of the tax attorney and other tax professionals. At the end of this course the student should understand the role of the tax lawyer in the practice of tax law; the rules and regulations which govern the professional ethics and responsibility to the client and the legal system in the area of tax practice.

Course Syllabus: Syllabus

Course Notes: DistanceEd  The instructor for this course has expressed a preference to operate the course as distance education. This means no physical classroom is assigned for this course. This also most likely means synchronous internet videoconferencing class sessions during the day(s) and time(s) when the course is scheduled to meet. However, other, more flexible modalities are possible, such as not using some of the scheduled class sessions to meet but instead supplementing with asynchronous distance education techniques. More details should be made available from the instructor via their syllabus or via other means as the start of the semester nears.

This is an LL.M class, and JD students may register, if space is available.

Prerequisites: Yes  Federal Income Tax and Professional Responsibility

First Day Assignments:

Final Exam Schedule: 12/13 4pm-6pm  209 BLB    

This course will have:
Exam:
Paper:


Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA 306:

Pass-Fail Student Election: Available

Course Materials (6/10/2021 4:17:18 PM)

Book(s) Required

Ethical Problems in Federal Taxation Practice (“Ethical Problems”) (5th Ed., 2015), Wolfman, Holden & Schenk, Little, Brown and Company [Aspen Publishers]. (ISBN 978-1454808169)

The Ethics of Tax Lawyering, Third Edition (“Ethics”) CALI Publisher (2015), Michael Hatfield. Available at https://www.cali.org/books/ethics-tax-lawyering-third-edition

Circular 230. In the back of the Ethical Problems text, and also available at: https://www.irs.gov/tax-professionals/circular-230-tax-professionals,

Additional reading usually is assigned for each class. Please pay close attention to the assigned reading for each class.