Last Updated: July 2026

Rational Unicorn Legal Services, PC is a benefit company committed to building business and community together. We believe that taxes fund the public infrastructure, services, and social systems that make thriving communities and thriving businesses possible. Paying our fair share is part of how we live our mission.

This statement describes our approach to tax, both in how we manage our own obligations and in how we advise our clients.

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Our Commitment

We comply with the letter and the spirit of tax law. We pay all taxes we owe, where we owe them, when we owe them. We claim only those deductions, credits, and incentives that reflect genuine business activity and legislative intent.

We do not engage in aggressive tax avoidance. We do not use artificial structures, transactions without economic substance, or arrangements designed primarily to reduce tax rather than serve a legitimate business purpose. We do not maintain accounts, entities, or affiliations in low-tax or secrecy jurisdictions.

We are transparent with tax authorities. Our engagement with governments, tax regulators, and public agencies is consistent with this philosophy. We approach regulatory and tax compliance matters in a professional, good-faith, and collaborative manner. If we discover an error in our own filings, we correct it promptly.

We govern our tax affairs responsibly. Ultimate responsibility for the firm’s tax strategy and compliance rests with our Owner and Managing Attorney, who holds a Master of Laws (LLM) in Taxation. We review this statement and our tax practices annually.

 

How This Philosophy Shapes Our Client Work

As a firm that provides tax advisory services, our philosophy extends to the advice we give. We help clients structure their businesses and meet their tax obligations lawfully, accurately, and efficiently. Efficiency never means evasion.

We advise only on positions that have a reasonable basis in law and that accurately reflect the client’s income and operations. If a client chooses to take a tax position contrary to our advice, or asks us to support a position that we believe lacks a reasonable basis or does not accurately reflect the client’s income or operations, we reserve the right to decline the work, withdraw from the matter, or terminate the client relationship as appropriate.

All client work is performed or supervised by licensed attorneys subject to applicable rules of professional conduct, including duties of competence, candor, confidentiality, conflict management, and compliance with law.

 

Advocacy and Public Policy

We do not engage in lobbying for aggressive tax avoidance strategies, and we do not lobby for tax legislation designed to facilitate aggressive tax avoidance. To the extent the firm engages in public policy advocacy, it does so in alignment with its mission, professional obligations, and commitment to equitable, transparent, and responsible business practices.

 

Questions

We welcome questions about this statement. Contact us at hello@rationalunicorn.com.