Tax Introduction
Date
1975
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Texas Tech Law Review
Abstract
Explores the tension between the attorney’s duty to maintain confidence of the client and the revelation of information for purposes of IRS audits. The author states that ultimately, the attorney must resign from the matter if the taxpayer refuses to respond with candor. The suggestions provided do not provide easy solutions for situations when a client is less than candid but due to constant judicial change, increased attorney responsibility, and liability a lawyer must be increasingly careful.
Description
Keywords
Tax, IRS, Internal Revenue Service, IRS audits, Client confidentiality, Attorney liability
Citation
6 Tex. Tech L. Rev. 741