STANDARDS OF TAX PRACTICE 1289 Tax Lawyer, Vol. 55, No. 4 STANDARDS OF TAX PRACTICE SUBMITTED BY THE COMMITTEE ON STANDARDS OF TAX PRACTICE: DONALD P. LAN, COMMITTEE CHAIR; EVELYN ELGIN, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Cases and Rulings Privilege In United States v. A.G.E. Enterprises, Inc., No. 00-10188 (9th Cir. 2001) (unpublished decision), an individual and related corporation was convicted of wire fraud (including tax fraud) and RICO violations. A former attorney was allowed to...