Saturday, January 20

2:00PM - 4:30PM                                                              

Standards of Tax Practice

Chair: Kathryn Keneally, Fulbright & Jaworski LLP, New York, NY

2:00pm                  Opening Remarks by the Chair.

2:05pm                  Report from the IRS on Ethics Issues.  Standards of
     practice are continuing areas of attention by the IRS.
     This program will provide a report on the current
     activities, including the status of Circular 230 and its
     proposed amendments.  Panelists:  Stephen A.
     Whitlock, Acting Director, Office of Professional
     Responsibility, IRS, Washington, DC; Deborah
     Butler, Associate Chief Counsel (Procedure &
     Administration), Office of Chief Counsel, IRS,
     Washington, DC.

2:35pm                  Report from the Subcommittee on ABA Formal Opinion
     346.  Formal Opinion 346 (revised) of the ABA
     Standing Committee on Ethics and Professional
     Responsibility addresses tax law opinions in tax
     shelter investment offerings.  Last revised in 1982,
     Formal Opinion 346 predates significant changes to
     Circular 230, which are in turn subject to ongoing
     review.  This program will provide a report from the
     subcommittee formed to present the Committee’s
     proposals for addressing ABA Formal Opinion 346. 
     Speaker:  Armando Gomez, Skadden Arps Slate
     Meagher & Flom LLP, Washington, DC. 

2:45pm                  The Ethics of Compliance:  Return Preparation,
     Sensitive (Eggshell) Audits, and Voluntary
     Disclosure.   This panel will examine the tension
     between provisions under Circular 230 and other
     ethical principles that would seek to impose a degree
     of candor in the tax system with the duties of a
     representative to act in the best interests of the client
     and to protect client confidentiality. The panelists will
     focus on the issues that arise in examinations in
     which the taxpayer and the representative may know
     of a sensitive issue that may escape attention by the
     revenue agent. The panelists will also consider the
     preparer''s or representative''s duty or need to know
     information, and issues concerning willful
     blindness. The discussion will also include the
     considerations in deciding when and how to be
     forthcoming on a sensitive issue through voluntary
     disclosure. Moderator: Lawrence S. Horn,  Sills
     Cummis Epstein & Gross PC, Newark, NJ. Panelists: J.
     Allen Kosowsky, J. Allen Kosowsky PC, Shelton, CT;
     Scott D. Michel, Caplin & Drysdale Chartered, 
     Washington, DC; Richard J. Sapinski, Sills Cummis
     Epstein & Gross PC, Newark, NJ.

3:35pm                  The Ethics of Witness Preparation. The conduct of a
     Transportation Security Administration attorney
     during the penalty phase proceedings in United
     States v. Moussaoui highlights a need to review
     ethical principles governing lawyers as they prepare
     witnesses to testify.  This panel will address the
     question of when legitimate witness preparation may
     cross the line and become improper coaching. 
     Panelists will discuss general principles and also will
     focus on issues arising specifically with respect to
     expert witnesses, e.g., to what extent may a lawyer
     suggest actual language for an expert''s written
     testimony.   Moderator:  Professor Linda Galler,
     Hofstra University School of Law, Hempstead, NY. 
     Panelists:  Donald P. Lan Jr, Kroney Morse Lan PC,
     Dallas, TX; Brinton Warren, Special Counsel
     (Administrative Provisions and Judicial Practice),
     Office of Chief Counsel, IRS, Washington, DC.