Tax Introduction

Date

1975

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