Interesting tax angle revealed in a San Francisco Bay Guardian article, Protesting Yoo: A Small but Committed Group in Berkeley Targets the Notorious Law Professor Who Gave Bush the Justification to Torture Detainees, by Erin Podlipnik:

[S]hortly after the memo was written, Bush publicly declared that Taliban and al-Qaeda members are unprotected by the Geneva Convention, a binding international treaty that gives prisoners of war rights and guards them from unjust treatment. David Cole, a constitutional law professor at Georgetown, told us this represented a major shift in US policy and was tantamount to giving presidential authorization to use extreme force when interrogating and to carry out "summary executions" or targeted assassinations.

"In Yoo’s attempt to give CIA interrogators the right to use coercive tactics, Yoo acted more as a tax lawyer seeking the best way to get a tax cut than a body working for the people," Cole said.