Courses 2012 - 2013
LAW T520 Tax Ethics
Tax Ethics is designed to acquaint students with the ethical and professional issues that relate to the practice of tax law. Students will explore in depth the rules and liability issues that accompany the various roles of the tax professional. These issues will be studied in the context of the relevant professional rules of legal ethics, administrative rules governing practice before the Internal Revenue Service, and statutory penalties applicable to taxpayers' return positions. Particular emphasis will be given to the interplay of these rules with the various roles of the tax professional in the context of current ethical issues. Grades in the course will be based on several writing assignments given over the course of the quarter. Students admitted to the Graduate Program in Taxation need not complete any prerequisites before enrolling the course. Prerequisites for all other students are B510 Problems in Professional Responsibility and A530 Basic Income Tax or its equivalent.