Start Date
6-12-2013 3:15 PM
End Date
6-12-2013 4:30 PM
Description
More than 15 years ago, a proposal by the Commission on Multidisciplinary Practice of the American Bar Association to allow lawyers to practice law in “multidisciplinary practices” with non-lawyers challenged the legal profession and others to consider the way legal and other professional services will and ought to be delivered to the public in the United States. The defeat of the proposal by the ABA House of Delegates in the wake of Enron-like disasters involving accounting and other professions has not ended the discussion. Issues regarding unlicensed practice of law (“UPL”), which were implicit in the multidisciplinary concept, continue to be debated and their limits explored. Taxpayer representation in property tax appeals has been an area in which much of the debate has been and will be focused. Accounting firms, consulting firms, and others have entered this arena in varying levels of participation, ranging from “lower levels” of appeal all the way to the steps of the court house. The implications of the “lawyers vs. consultants” debate however extend beyond those seeking to represent taxpayers before assessment tribunals. This article will discuss and analyze some of the cases that have dealt with UPL issues in property tax appeals and examine the significant issues and risks associated with such conduct.
Recommended Citation
McNulty, Thomas J. Esq., "Unlicensed practice of law issues in property tax assessment appeals: The debate continues" (2013). IAAO Annual Legal Seminar. 12.
https://researchexchange.iaao.org/legal/legal13/sessions/12
Unlicensed practice of law issues in property tax assessment appeals: The debate continues
More than 15 years ago, a proposal by the Commission on Multidisciplinary Practice of the American Bar Association to allow lawyers to practice law in “multidisciplinary practices” with non-lawyers challenged the legal profession and others to consider the way legal and other professional services will and ought to be delivered to the public in the United States. The defeat of the proposal by the ABA House of Delegates in the wake of Enron-like disasters involving accounting and other professions has not ended the discussion. Issues regarding unlicensed practice of law (“UPL”), which were implicit in the multidisciplinary concept, continue to be debated and their limits explored. Taxpayer representation in property tax appeals has been an area in which much of the debate has been and will be focused. Accounting firms, consulting firms, and others have entered this arena in varying levels of participation, ranging from “lower levels” of appeal all the way to the steps of the court house. The implications of the “lawyers vs. consultants” debate however extend beyond those seeking to represent taxpayers before assessment tribunals. This article will discuss and analyze some of the cases that have dealt with UPL issues in property tax appeals and examine the significant issues and risks associated with such conduct.