Examine KPMG$\text{'}$s Questionable Tax Shelters ethics case starting on page $520$ of the textbook. The following questions should be addressed.

$1.$ Why do we have a tax system?

$2.$ Should the tax system serve the public interest?

$3.$ Is there an ethical issue with offshore tax havens?

$4.$ Should tax accountants be advocates for their clients to or should they promote the public interest?

$5.$ Is there a difference between traditional tax planning strategies such as retirement savings accounts and tax planning strategies that use questionable offshore tax havens?

$6.$ Is it appropriate or inappropriate for government tax enforcement officials to socialize with tax accounting professionals?

$7.$ Were KPMG$\text{'}$s tax accountants actions in violation of the AICPA Code of Professional Conduct?