Ethics Resources

Primary Links

• The current edition of the ABA Model Rules of Professional Conduct.
  
• Information about the Commission on Ethics 20/20.

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

• 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's Center for Professional Responsibility.