Celesq® Programs

Everything Tax Advisors Should Know to Stay Out of Trouble: Ethical Considerations for Tax Counsel

Expired
Program Number
2321
Program Date
2013-03-06
CLE Credits
2

Jean Pawlow and Kevin Spencer, McDermott Will & Emery LLP, discuss the ethical pitfalls that can confront tax practitioners, and how such pitfalls can be avoided. Topics covered: • Errors on tax returns (including amended returns) • Errors made during IRS examination and appeals • Disclosing information to the IRS • Disclosure of privileged information and waiver • Paying fact witnesses during litigation • Spoliation and duty to preserve evidence • Candor before a tribunal and the IRS • Backdating of documents • Levels of tax opinions Specific Ethics Rules and other authorities discussed are ABA Model Rules and Opinions, Circular 230, AICPA Rules, Internal Revenue Code and Treasury Regulations, and case law, including U.S. Supreme Court decisions.

Available in States

  • California
  • Colorado Eligible
  • Georgia
  • New Jersey Eligible
  • New York
  • Texas Self Study

Program Categories

  • Ethics & Professionalism
  • Federal Courts
  • In-House Counsel
  • Litigation & Litigation Skills
  • Regulatory and Administrative Law
  • Taxation Law

PROGRAM CREDITS

  • Legal Ethics : 1 Credit
  • Legal Ethics : 1 Credit