Understanding CPA Communication Privileges in Tax Practice WEBCAST

Friday, July 29 10:00am - 12:00pm PDT

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2.0 Credits

Member Price $89.00

Non-Member Price $119.00

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 with an expert, including CPAs and Enrolled Agents, enjoy privilege 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 communicating 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.

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.

Notice

None.

Leader(s):

Leader Bios

Arthur Dellinger

Arthur J. (Kip) Dellinger, Jr., CPA, senior tax partner at Kallman and Co. LLP, CPAs, is chair of the AICPA Tax Division Tax Practice Responsibilities Committee. He is the author of The Practical Guide to Federal Tax Practice Standards (CCH). His client practice focuses on sophisticated accounting issues and tax planning, compliance and controversy representation.

Mr. Dellinger has spoken before the USC Institute on Federal Taxation, the UCLA Tax Controversy Institute, the California Tax Bar Annual Meeting, several California CPA Education Foundation conferences, the Illinois CPA Society Annual Tax Conference and the Florida Institute of CPAs Tax Expo. He has written more than four-dozen articles on tax technical and procedural topics.

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Non-Member Price $119.00

Member Price $89.00