I.R.S. Position on Representation Letters and Tax Accrual Workpapers F. Privilege Does Not Apply to Communications in Furtherance of a Crime or Fraud G. Privilege Does Not Apply to Transfer of Pre-Existing Records H.
Attorney-Client Privilege Does Not Extend to Tax Return Preparation a. General Rule b. "Research and Interpretation" Generally Not Necessary c. Lawyer as "Scrivener" d. Information Intended to Be Disclosed on Return 2. What Constitutes "Tax all cheat codes for driver parallel lines wii Return Preparation" a.
G. Privilege Belongs to the Client. H. The Privilege Must Be Claimed 1. I.R.S. Position on Oral Assertions of Section 7525 2. Privilege Logs I. Burden of Proof 1. Interaction of Section 7525 and Section 6112 2.
In General 2. Promotion of Direct or Indirect Participation in a "Tax Shelter". B. Statutory Exception for Criminal Matters. C. Privilege Applies Only to Certain Federal Tax Matters and Proceedings. D. Privilege May Not Apply to Client Identity and Nature of Fee Arrangement 1.
Client Identity Generally Not Privileged 2. Fee Arrangements Generally Not Privileged 3. Exceptions to General Rule 4. Cases Limiting Section 7525's Protection of Client Identity E. Privilege Does Not Apply to "Tax Return Preparation" 1.
Types of Communications Protected by Kovel 5. The Kovel Letter B. The Kovel Doctrine in the Section 7525 Context V. State Law Issues Introductory Material A. State Attorney-Client Privilege Law B. State-Created Accountant-Client Privileges 1.
Privilege Does Not Apply if It Has Been Waived 1. General Rule 2. Failure to Claim Privilege 3. Intentional Disclosure 4. Inadvertent Disclosure 5. The Effect of Waiver: Subject-Matter Waiver 6. Effect of Filing Amended Return 7.
"Lawyer's Work" Versus "Accountant's Work" b. Accountant-Attorneys - Dual Capacity Advisors c. Advice Underlying a Return Position d. Information Underlying Data on Return 3. Section 7525 Case Law on Application of Privilege to Tax Return Preparation 4.
The Section 7525 Privilege - Overview 1. Section 7525 in General 2. Effective Date C. The Kovel Doctrine D. State-Created Accountant-Client Privileges. E. Work Product Doctrine F. Fifth Amendment Protection of Tax Documents. G.
Applies Only to "Federally Authorized Tax Practitioners". D. Applies Only to "Tax Advice" 1. Meaning of "Tax Advice" 2. Oral Advice 3. Pre-Return Advice 4. "Tax Advice" Contrasted With "Business Advice". E. Applies Only to "Communications" 1.
Ethical Rules II. The Section 7525 Privilege Introductory Material A. Legislative History B. Extension of Attorney-Client Privilege 1. Relationship Between Attorney-Client Privilege and Section 7525 2. Scope of Attorney-Client Privilege - In General. C.
Distinguished From Attorney-Client Privilege and Section 7525 Privilege 1. Long-Term Capital Holdings v. U.S. 2. Black Decker Corp. v. U.S. B. Overview of Work Product Doctrine 1. Federal Rule of Civil Procedure 26(b 3) a.
Accountants as Consultants 5. Ordinary Work Product Protection 6. Core or Opinion Work Product Protection C. Claiming Work Product Protection D. Crime-Fraud Exception E. Waiver 1. Putting Information at Issue 2. Disclosure to Third Party a.