Understanding CPA Communication Privileges in Tax Practice 2024
2.00 Credits
Member Price $89
Non-Member Price $119
Overview
Learn an overview of confidentiality privileges that shield taxpayer communications with their non-attorney tax professional from discovery by the Federal government in tax controversy. Taxpayers are entitled to assert confidentiality privilege under Internal Revenue Code Section 7525, similar to the common law attorney-client privilege concerning communications with CPAs and Enrolled Agents. Also, some taxpayer communications, including CPAs and Enrolled Agents, enjoy privileged protection from discovery by the government under the “work product” doctrine. Additionally, communications between clients, attorneys, CPAs and Enrolled Agents may enjoy privilege protection under the “Kovel” judicial doctrine when the professional is retained to assist an attorney. Significant limitations attached to non-attorney privileges are critical for tax professionals to understand. Further, to avoid compromising, a taxpayer communicates with an expectation of privilege that will not withstand challenge. Learn from the perspective of a non-attorney tax professional with experience in addressing each of the privilege issues in tax practice. Companion course: Providing Tax Advice: Professional Standards 2024
Highlights
- The Federally Authorized Tax Practitioner (FATPs)
- Understanding the attorney-client privilege
- The Section 7525 Statutory Privilege and Limitations
- The Work-Product Doctrine and Privilege and Limitations
- Kovel Engagements and Limitations
Prerequisites
Tax practitioners with two years experience and a working knowledge of the AICPA Statements on Standards for Tax Services and IRS Circular 230.
Designed For
CPAs, EAs, and other tax return preparers.
Objectives
- Recognize the nature of the common law attorney-client privilege, including the various issues surrounding "waiver" of the privilege
- Identify the nature of protected communications between taxpayer clients and the non-attorney Federally Authorized Tax Practitioner
- Determine the significant limitations about each of the respective privileges
- Obtain an understanding of handling privileged communications from a documentation standpoint
Preparation
None
Leader(s):
Leader Bios
Arthur Dellinger, CalCPA Education Foundation
Arthur J. (Kip) Dellinger, Jr., CPA, provides services as an expert in the areas of CPA tax practice regulatory discipline and malpractice matters. This includes his engagement by Big 4 CPA firms as an expert pertaining to conduct matters and substantive technical issues in several tax shelter malpractice cases. Mr. Dellinger also represents clients in tax controversy matters and provides services to tax counsel in criminal and civil tax proceedings. He has written over three-dozen articles and is a nationally recognized speaker in the areas of tax standards, tax procedure and substantive estate tax matters. He is also a Policy Perspectives columnist for Tax Notes magazine. Mr. Dellinger is a past-Chair of the AICPA Tax Division’s Tax Practice Responsibilities Committee and is the author of the Practical Guide to Federal Tax Practice Standards (CCH, 2007). He developed and teaches full day courses on Tax Practice Standards, Conduct and Quality Control for California CPAs, FIN 48: Uncertain Tax Positions and Quality Control in a Tax Practice for the Education Foundation of the California Society of CPAs. Mr. Dellinger has spoken before the U.S.C. Law School Institute on Federal Taxation, the AICPA National Tax Conference, the UCLA Tax Controversy Institute, the Illinois Society of CPAs, the Florida Institute of CPAs, the Tennessee Society of CPAs and the California Tax Bar. He is also frequent speaker before other CPA and tax attorney conferences, meetings and discussion groups.
Non-Member Price $119
Member Price $89