Course Details

Tax Ethics, Opinions and Penalties

This course considers the ethical issues faced by advisors in structuring tax transactions, rendering opinions and resolving tax controversies with the Internal Revenue Service. These issues will be studied in the context of the relevant professional rules of legal ethics, administrative rules governing practice before the Internal Revenue Service, and statutory penalties applicable to taxpayers and preparers. Particular emphasis will be given to the interplay of these rules with the process and relevance of advising clients, including the issuance of opinions. Registration Requirements: Basic Federal Income Tax or enrollment in the Tax LLM program is a pre-requisite for this course. This course meets the Legal Ethics graduation requirement for the JD program. Method of Evaluation: Examination

Catalog Number: TAXLAW 685
Practice Areas: Legal Profession and RegulationTaxation Practice Area
Additional Course Information: LLM tax course open to JD students,  Meets Ethics degree requirment,  Tax Program Course


Course History

Fall 2017
Title: Tax Ethics, Opinions and Penalties
Faculty: Harris, Kenneth L. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 18     Actual: 6

Fall 2016
Title: Tax Ethics, Opinions and Penalties
Faculty: Harris, Kenneth L. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 45     Actual: 8

Fall 2015
Title: Tax Ethics, Opinions and Penalties
Faculty: Harris, Kenneth L. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 11

Fall 2014
Title: Tax Ethics, Opinions and Penalties
Faculty: Harris, Kenneth L. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 34