Ca. Tax Lawyer JANUARY 2020, VOLUME 28, NUMBER 3
- Message from the Immediate Past Chair
- Removing Intangible Assets from a Property Tax Assessment: the "Rushmore Method" Really Has Been Rejected in California
- Suggestions for Improved Transparency and Accountability of California Taxes Via Improved Tax and Budget Literacy
- Tax Business Taxation Section Overview
- Taxation Section 2019-2020 Leadership Directory
- Visiting the Committees
- When Will Modifications of a By-Pass Trust Be Respected for Basis Step-Up?
- Tax Lawyers Be Aware of New Ethical Rules Governing Law Practice in California
Tax Lawyers Be Aware of New Ethical Rules Governing Law Practice in California
By Richard A. Shaw1
A California lawyer engaged in tax practice is subject to Treasury Regulation Circular 230 rules that set forth ethical standards governing practice and discipline before the Internal Revenue Service.2 However, the lawyer must first and foremost always accept being subject to the California Rules of Professional Conduct, which regulate the attorney’s right to practice law and may prescribe discipline for noncompliance.3
As of November 1, 2018, attorneys practicing in California are governed by new Rules of Professional Conduct that provide significantly more detailed ethical guidelines and required standards for practice, compliance and related disciplinary guidelines.