STANDARDS OF TAX PRACTICE STATEMENT

The following Standards of Tax Practice Statement is issued for the guidance of tax practitioners. It was prepared by the Committee on Standards of Tax Practice of the Section of Taxation of the American Bar Association. The Statement was reviewed before issuance by the Council of the Section of Taxation. The Statement has not been approved by the Section or by the American Bar Association and should not be construed as policy of those entities. The ABA Standing Committee on Ethics and Professional Responsibility has indicated that it has no objection to the issuance of the Statement. The Reporter for this Statement was Donald P. Lan, Jr. of Dallas, Texas. The Chair of the Committee on Standards of Tax Practice was Leslie S. Shapiro of Washington, D.C.; the Vice Chair was Linda Galler of Hempstead, New York; and the Chair of its Subcommittee on Standards of Tax Practice Statements was Charles Pulaski of Phoenix, Arizona.

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Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center

If you are an ABA member, you can receive The Tax Lawyer and the Section NewsQuarterly, both quarterly publications, when you join the Section of Taxation. Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center.