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Professional Ethics for the Tax Lawyer to the Holmesian "Bad Man"

Bogenschneider, B (2016) Professional Ethics for the Tax Lawyer to the Holmesian "Bad Man" Creighton Law Review, 49 (4). p. 775.

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Abstract

The “manufacture” of factual indeterminacy in furtherance of tax avoidance activity constitutes unethical attorney conduct. The structuring of facts toward tax avoidance is not merely the rendering of legal advice as contemplated by the Model Code of Professional Conduct and instead may assist the Holmesian “bad man” client toward conduct which is normatively prohibited under the tax laws. As such, only tax planning via factual structuring which results in determinative tax avoidance is ethical attorney conduct. Since a purely formalistic method of legal interpretation is not applied in the United States the circumstance of determinative tax avoidance is extraordinarily rare in the modern era. The moral aspects of legal representation in furtherance of tax evasion are also re-evaluated from both the parochial and postmodern perspectives.

Item Type: Article
Subjects : Law
Divisions : Faculty of Arts and Social Sciences > School of Law
Authors :
AuthorsEmailORCID
Bogenschneider, BUNSPECIFIEDUNSPECIFIED
Date : 25 August 2016
Copyright Disclaimer : Copyright 2016 Creighton University School of Law.
Related URLs :
Depositing User : Symplectic Elements
Date Deposited : 08 Sep 2016 08:10
Last Modified : 08 Sep 2016 08:10
URI: http://epubs.surrey.ac.uk/id/eprint/811834

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