id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-3694	Delaney, James M.	Where Ethics Merge With Substantive Law—an Analysis of Tax Motivated Transactions	2005	48	.pdf	application/pdf	23798	1169	54	Further, the § 6662A penalty provisions, applicable to taxpayers, and Circular 230, applicable to practitioners, create a symbiotic relationship between taxpayers who seek to engage in tax shelter transactions and practitioners who seek to advise and opine upon such transactions. [Vol. 38:295 promoters and taxpayers to engage in tax motivated transactions.	cache/inlawrev-3694.pdf	txt/inlawrev-3694.txt