Tax law has long been recognized by attorneys as a specialized field with its own distinct demands. Beyond its inherent technical sophistication, the practice imposes a layered ethical framework that extends well beyond the baseline standards applicable to most legal disciplines.

In addition to complying with the ABA Model Rules of Professional Conduct and applicable state ethics rules, tax practitioners must also adhere to IRS Circular 230 and remain mindful of penalty provisions embedded in the Internal Revenue Code. When rendering tax opinions, attorneys must further consider governing Treasury Regulations. Together, these overlapping authorities create a nuanced and often complex ethical landscape that is largely unique to tax practice.

This CLE program provides a comprehensive overview of the ethical obligations specific to tax lawyers, with a focus on practical application. The course begins with a detailed review of Circular 230, followed by an exploration of key tax-related ethical issues such as opinion standards, tax shelters, preparer penalties, and accuracy-related penalties. It will also examine emerging and specialized contexts—including estate planning, the role of qualified intermediaries, and the use of artificial intelligence—through an ethical lens.

The program concludes with an analysis of relevant case law and hypothetical scenarios designed to reinforce core principles and offer actionable guidance for navigating ethical challenges in day-to-day practice.