Tax Prof Blog posted about a NYT Ethicist column on the ethics of tax law and links to Federal Tax Crimes blog. A tax lawyer posed a question about the ethics of exploiting loopholes. The Ethicist answered:
The ethics of specific professions create unique realms of responsibility. In the same way that a defense attorney is ethically obligated to give his client the best possible defense — even if he’s convinced of the individual’s guilt — your principal responsibilities lie with the company hiring you. You need to do your job to the best of your abilities, within the existing rules. You should, however, voice your moral apprehension about the use of such loopholes to the company you represent.