Rashaud J. Hannah (J.D. 2024), Note, Betwixt and Between: A Tax Lawyer's Dual Responsibility, 34 Geo. J. Legal Ethics 991 (2021): 

Lawyers are expected to zealously advocate for their clients in balance with their “honest dealings with others.” In exploring how tax lawyers may be well positioned to bridge the ideological divide between the U.S. government and corporations, this Note presents several perspectives. It identifies some of the relevant Model Rules, provides a brief history of the corporate tax and the federal income tax more generally, flags crisis as a recurring phenomenon and considered the U.S. government response, reviews literature on tax avoidance, and considers some cooperative strategies and feasible alternatives to the corporate tax policy status quo between the U.S. government and corporations. 

The COVID-19 global pandemic is a sea change that has affected nearly everything and everyone. Tax lawyers have an important role to play in advising their corporate clients on how to best adapt to the current and post COVID-19 global pandemic environment.