Professor Linda Galler published the second edition of her book, Regulation of Tax Practice, in July 2016. Her co-author is Professor Michael Lang of the Chapman University Dale E. Fowler School of Law.
The book is part of Carolina Academic Press’s Graduate Tax Series, which is the first and only series of course materials designed for use in tax LL.M. programs.
From the Publisher
This volume considers the wide array of sources that govern tax practice by lawyers and accountants, including IRS Circular 230, ethical principles and practice rules specific to each profession and a panoply of practice-related provisions in the Internal Revenue Code. There have been a number of important cases since the first edition was published, ranging from limitations on the IRS’s authority to regulate tax practice to the applicability of privilege principles in the context tax work product. The second edition is fully updated to reflect recent developments, and includes many new problems.