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Attorney-Client Privilege and Work Product Doctrine in Tax Controversies

Content Provider
American Law Institute CLE
Product
CLE
Run Time
120 Minutes
Recording Date
08/17/2023
Presenter(s)
Jerald David August
Learning Method
On-Demand Training
Practice Area
Taxation, Ethics, Litigation
Persona
CLE OnDemand

Price $259.00

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Description

Government officials of a federal tax controversy often seek attorney-client communications such as letters, e-mails, and statements. To protect potentially prejudicial and confidential information, tax practitioners must be extremely knowledgeable on the application of attorney-client privilege and the work product doctrine in federal tax investigations and must take adequate steps to preserve privilege.
Client and attorney communications may be protected by attorney-client privilege. State law and Internal Revenue Code provisions can be a source of additional privilege protections. Work product prepared in anticipation of litigation should be shielded from compulsory production as well. But the benefits of these protections must be preserved and asserted first. And unfortunately, lawyers, accountants and clients inadvertently waive privilege, making communications, including possibly work notes and related correspondence discoverable. Attend this webcast to learn how the attorney-client, accountant-client privilege and the work product doctrines will be your best protection in preventing the disclosure of confidential subpoenaed information!
This program is taught by Jerald David August, a nationally known tax practitioner with extensive experience with these issues.
During this deep-dive discussion, our tax expert will analyze the ethical risks and offer strategies to protect your client’s confidences. Join us for this exploration of the following topics:
- Model Rule of Professional Conduct 1.6: Attorney-client privilege and work product doctrine
- Communications between client and federally authorized practitioners under Section 7525 (26 USC): privileged or not?
- Application of privilege to corporations and unincorporated business entities
- Effect on privileges following an organization’s change of control
- Privilege issues arising under the centralized partnership audit regime
- Joint clients; use of joint defense agreements and common interest privilege; and ethics complications
- Waivers of privilege; including defending the imposition of accuracy-related or other penalties
- Work product doctrine; defining work product; and when tax advisor communications and mental impressions are protected from disclosure to the IRS
- Protection of accountants’ and other consultants’ communication and work product under Kovel
- Will U.S. courts recognize foreign privilege laws?
- The EU’s version of legal professional privilege
- Federal Court of Australia decision in PWC [2002] FCA 278
- Application to tax accrual work papers, ASC 740-10 (FIN 48) work papers, and uncertain tax position (UTP) work papers
After attending this high-level analysis of tax controversy and ethical risks you will be a stronger shield of your clients’ confidences!

Literature

State Status Total Credits Type Of Credit Approved Thru
AlabamaApproved2.00Ethics12/31/2024
AlaskaApproved2.00EthicsOn-going
ArizonaApproved2.00EthicsOn-going
ArkansasApproved2.00EthicsOn-going
CaliforniaApproved2.00Ethics08/17/2028
ColoradoApproved2.00Ethics12/31/2025
ConnecticutApproved2.00EthicsOn-going
DelawareApproved2.00Ethics08/16/2025
FloridaApproved2.50Ethics06/30/2025
GeorgiaApproved2.00Ethics12/31/2024
HawaiiApproved2.00Ethics08/17/2025
IdahoApproved2.00Ethics08/17/2026
IllinoisApproved2.00Ethics11/07/2025
IndianaApproved2.00Ethics12/20/2024
IowaApproved2.00Ethics08/16/2024
KansasApproved2.00Ethics12/03/2024
KentuckyApproved2.00Ethics06/30/2024
LouisianaApproved2.00Ethics11/07/2024
MainePending State Response0.00
MinnesotaApproved2.00Ethics10/16/2025
MississippiApproved2.00Ethics11/07/2024
MissouriApproved2.40GeneralOn-going
MontanaApproved2.00Ethics08/17/2026
NebraskaApproved2.00Professional Responsibility08/16/2025
NevadaApproved2.00Ethics12/31/2026
New HampshireApproved2.00Ethics08/16/2026
New JerseyApproved2.00EthicsOn-going
New MexicoApproved2.00Ethics08/16/2028
New YorkApproved2.00EthicsOn-going
North CarolinaApproved2.00Ethics12/31/2024
North DakotaApproved2.00Ethics08/17/2026
OhioApproved2.00Professional Conduct12/31/2024
OklahomaApproved2.50Ethics12/03/2024
OregonApproved2.00Ethics08/16/2026
PennsylvaniaApproved2.00Ethics11/07/2025
Puerto RicoApproved2.00Ethics12/31/2024
Rhode IslandApproved2.00Ethics06/30/2024
South CarolinaPending State Response0.00
TennesseeApproved2.00Ethics11/07/2024
TexasApproved2.00Ethics11/30/2024
UtahPending State Response0.00
VermontApproved2.00EthicsOn-going
VirginiaApproved2.00Ethics10/31/2024
WashingtonApproved2.00Ethics08/16/2028
West VirginiaApproved2.40EthicsOn-going
WisconsinApproved2.00GeneralOn-going
WyomingApproved2.00Ethics11/07/2024

Speakers