The main question this article will discuss is whether the inability of a client to rely on a client's counsel on such complicated matters as tax shelters is good public policy.
Cantley, Beckett G.
"The New Tax Shelter Opinion Letter Regulations: Cutting Back on a Client's Ability to Rely on the Advice of His Counsel,"
Akron Tax Journal: Vol. 18
, Article 2.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol18/iss1/2