Curriculum Guide · Courses
Tax Lawyering and Professional Responsibility in Federal Tax Practice
Professors Mendelson and Baillif
LL.M Course 920 | 2 credit hours
This highly recommended course covers practical, legal and ethical issues likely to confront an attorney in tax practice, including client and engagement acceptance, preparer penalties, tax opinions, confidentiality privileges, conflicts of interest, tax shelters, and risk management. The course emphasizes the guidelines provided by the American Bar Association and by the Internal Revenue Service for practice before it. Particular emphasis is on the role of the attorney in tax planning, return preparation, and representing clients in controversy matters before the IRS.
Prerequisite for J.D. students only: J.D. students who wish to enroll in this course must first complete a Professional Responsibility course. Recommended: Tax Practice and Procedure (Administrative Practice).