From a public policy standpoint, it is inadvisable to allow tax patents because:
- They adversely impact the public’s statutory obligation to pay taxes and undermine the uniform application of the tax law and the integrity of the tax system.
- They interfere with the ethical and moral obligations that tax advisors owe their clients and make it difficult for taxpayers to obtain advice.
- They discourage discussion of the tax law and tax planning alternatives and stifle useful innovation.
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