Section Content on Tax Ethics
Access articles on Tax Ethics produced by the ABA Tax Section.
Ethics Resources in Tax Law
IRS Circular 230
Circular 230 are the ethical standards promulgated by the IRS applicable to attorneys, accountants and other tax professionals who practice before the agency. Revisions to Circular 230 are ongoing. They provide standards of practice for tax professionals that reflect current best practices and are intended to restore and maintain public confidence.
ABA Resources
- The current edition of the ABA Model Rules of Professional Conduct.
- Information about the Commission on Ethics 20/20.
ABA Formal/Informal Opinions
- Billing Corporations for Personal Legal Services: Reconsideration of Informal Opinion 1494 (2/09/1986)
- Tax Return Advice; Reconsideration of Formal Opinion 314 (7/07/1985)
- Tax Law Opinions in Tax Shelter Investment Offerings (1/29/1982)
- Duty of Lawyer to Inquire Into Fraudulent or Criminal Conduct And Disclose Past Activities Of A Prospective Client (7/16/1981)
- Charging of Initial Fixed Fee in Tax Case Where Fee Covers Representation In The Event Of IRS Audit or Tax Court Litigation (7/14/1977)
For your reference, an index of ABA Formal and Informal ethics opinions that have been issued since 1983 is also available through the ABA Center for Professional Responsibility.