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Schumacher: Is Zealous Advocacy Obstruction of Justice?

Tax Analysts Scott Schumacher (U. Washington), Stevens: Is Zealous Advocacy Obstruction of Justice?, 132 Tax Notes 1169 (Sept. 12, 2011):

The government has recently increased criminal enforcement against attorneys and other professionals. With the prosecution of Lauren Stevens for her conduct during the course of a civil investigation by the Food and Drug Administration, the government’s enforcement efforts reached a new level. While not a tax case, the Stevens prosecution is nevertheless important for all tax lawyers, not just criminal tax specialists. This article discusses Stevens and its implications for tax practice.

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