Understanding CPA Communication Privileges in Tax Practice 2024

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

Presenters - Arthur John Dellinger Jr.

Designed For: CPAs, EAs, and other tax return preparers.

Role Level - Manager/Senior Manager; Director; Executive/VP; C-Suite; Sole Practitioner; Board

• 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

• 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

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