Ethics in the tax area are somewhat more gray than many of the other areas in which accountants operate. The biggest conundrum faced in the tax area is one I call "Servant of two masters". Basically, the accountant has an obligation to the client's best interest, and could be sued for failure to represent that best interest. On the other hand, if the accountant signs and files a tax return for a client which is found to be fraudulent, the IRS, among other agencies, could bring charges against the accountant and remove their ability to represent taxpayers in the future. That puts them in the position of having to 'represent' the tax system as well. So, to whom does the accountant owe allegiance?