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Fall 2022
5288 Tax Ethics - STEWART- 10761

Professor(s): Jennifer Stewart (ADJUNCT)

Credits: 2

Course Areas: Taxation 

Time: 5:30p-7:30p  M  Location:  

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: (Synchronous Online)  The UH registration system instruction mode for this course is listed in parenthesis. After student registration opens, there may be instruction mode changes to this course up through two weeks before the first day of classes for the term, but notice of such changes will be sent to then-registered students. Contrary to the UH information, some student materials may not be available online, such as an assigned casebook. A physical classroom may be assigned for this course to give students a location in the Law Center to join the virtual class sessions. If the course has a final examination, the final and any other assessment for the course, such as a mid term exam, will be conducted without the need to physically come to the Law Center, such as, for example, via the EBB portal as a take home exam or under remote proctoring.

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: 12/12 6-8pm      

This course will have:
Exam:
Paper:


Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA: Yes

Pass-Fail Student Election: Available

Course Materials (3/29/2022 11:13:50 AM)

Book(s) Required

Required Course Materials:
• Ethical Problems in Federal Taxation Practice (5th Ed., 2015), Wolfman, Holden & Schenk, Little, Brown and Company [Aspen Publishers]. (ISBN 978-1454808169)
• 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.
You need access to:
• ABA Model Code of Professional Responsibility
• Internal Revenue Code of 1986, as amended (various sections)