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.
Section Publications: Ethics Materials
Article & Reports from the The Tax Lawyer.
- A (Not So) Modest Proposal (2017 Griswold Lecture Before the American College of Tax Counsel), Karen L. Hawkins
Spring 2017
Vol. 70 No. 3
- [The] Relevance of Federal Income Tax Courses in the Law School Curriculum and in Law Practice: Now More than Ever, Reginald Mombrun
Summer 2006
Vol. 59 No. 4
- Expert Testimony on The Law (2004 Griswold Lecture Before the American College of Tax Counsel), Bernard Wolfman
Spring 2004
Vol. 57 No. 3
- Guidelines to Tax Practice Third, Frederic G. Corneel
Fall 2003
Vol. 57 No. 1
- Is the Tax Bar Going Casual--Ethically? (2001 Griswold Lecture Before the American College of Tax Counsel), Randolph W. Thrower
Summer 2001
Vol. 54 No. 4
- [The] Tax Adviser’s Privilege in Transactional Matters:
A Synopsis and a Suggestion, Bruce Kayle
Spring 2001
Vol. 54 No. 3
- Standards of Tax Practice Statement 1999-1:
American Bar Association Section of Taxation
Committee on the Standards of Tax Practice
Spring 2000
Vol. 53 No. 3
- How Will a Court Rule (2000 Griswold Lecture Before the American College of Tax Counsel), M. Carr Ferguson
Spring 2000
Vol. 53 No. 3
- Ebbs and Tides and Water Rise—What’s the Real Concern with MDPs?, Laurie Hatten-Boyd
Winter 2000
Vol. 53 No. 2
- Testimony of Stefan F. Tucker, Chair, Section of Taxation, Before the ABA Commission on Multidisciplinary Practice, Los Angeles, CA, February 4, 1999
Spring 1999
Vol. 52 No. 3
- Dealing with the Aggressive Corporate Tax Shelter Problem
(1999 Griswold Lecture Before the American College of Tax Counsel), James P. Holden
Winter 1999
Vol. 52 No. 2
ABA Formal / Informal Opinions
For your reference, an index of ABA Formal and Informal ethics opinions that have been issued since 1983 is also available through the ABA's Center for Professional Responsibility.