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  • 7 - Tax Advice

  • Joshua D. Blank, University of California, Irvine, Ari Glogower, Northwestern Pritzker School of Law
  • Book:
    Untaxed
    Print publication:
    28 November 2024, pp 161-182

  • Summary

    This chapter addresses the role of tax advice in encouraging aggressive and abusive tax planning by high-end taxpayers. It begins with a discussion of the different roles of tax advice, one of which is its use as a form of tax penalty insurance. The chapter then shows how the rich benefit disproportionately from the ability to avoid penalties through tax advice. After describing these effects, we offer a proposal for incorporating means adjustments into the tax penalty defense rules, focusing specifically on tax advice, and we respond to potential objections and concerns.