The Tax Man's Ethics: Four of the Hardest Ethical Questions for an IRS Lawyer

The article explores the ethical framework governing IRS Office of Chief Counsel lawyers, comparing the traditional approach of client advocacy with the public interest approach. It argues that the Office has adopted self-imposed duties to the public, beyond the Model Rules, to ensure impartial and fair tax law application. These duties align with the IRS's mission and do not conflict with its primary role of representing the agency. The analysis examines four hypothetical scenarios to assess the effectiveness of these duties and their implications for legal ethics.