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!