Scott D. Michel (Caplin & Drysdale, Washington, D.C.) and Diane M. Ring (Boston College) discuss The Ethical Framework: Duties of the Tax Practitioner to the Client and to the System at Miami today as part of the LL.M. speaker series convened by Patricia Brown:
The presentation examines the challenges facing the modern tax lawyer who balances not only the traditional competing demands of ethical obligations owed to the client and the tax system under the ABA model rules, IRS regulations, and other applicable standards, but also the additional complications added by Circular 230 and enhanced reporting requirements.
