The practice of tax law

For years, there has been a debate among the accounting and law professions about tax law. Namely, how is it that accountants get away with practicing tax law without a law license?

I started to check out this academic paper about a solution to the issue when I read this passage in the abstract.

It also demonstrates that tax practice - from preparing returns to structuring deals to handling audits and arguing cases - is legal in nature, and needs two things: (1) competent practitioners, and (2) a strong set of ethical rules.

Doesn't that pretty much eliminate attorney's by definition?

(Sorry, I just couldn't resist a shot at my attorney friends)