Calvin H. Johnson (Texas) has published No Deductions for Tax Planning And Controversy Costs, 129 Tax Notes 333 (Oct 18, 2010). Here is the abstract:

The law gives a negative tax or subsidy to tax planning and controversy work, because the costs of that work are generally deductible. But the return from the investment, in the form of less tax to be paid, is not taxed. The treatment is self-destructive in that the system gives a subsidy to undercut itself. Even without the negative tax, tax planning and controversy work are too profitable for the common good, because the taxpayer making the decision does not have to consider the harm done to other taxpayers who must make up the tax revenue.

This proposal would disallow the deduction of the costs of tax planning, return preparation, tax audits, litigation, collection, and refunds. Payments to tax experts — including in-house experts — and the costs of tax litigation would be disallowed in full. An intermediate remedy—denying 25 percent of the costs — would apply to investment planning and structuring by professionals who are not tax specialists and when the work is not primarily tax-related but tax issues are present.