Hatfield on Tax Lawyer Ethics, 1965-1985

Michael Hatfield, University of Washington School of Law, has posted Committee Opinions and Treasury Regulation: Tax Lawyer Ethics, 1965-1985, which appears in the Florida Tax Review 15 (2014): 675-735.  Here is the abstract:    

In the 1940s-1960s, the writings of tax lawyers about their professional responsibilities tended towards the philosophical and patriotic, often focusing on the special role of the tax lawyer in the funding of the civic good. However, by 1985 the ethics literature was focused on technicalities, probabilities, and penalties. From 1965 to 1985 — a period bookended by ABA committee opinions on ethics for tax lawyers — committees and their reports ascended into primary importance in the debates on tax lawyer ethics. This Article documents the literature's transformation during this period.