CPAs, Enrolled Agents, and other tax practitioners should understand the attorney-client and federally authorized tax practitioner privileges in the specific context of tax to protect their clients’ communications. This panel will discuss the scope of attorney-client privilege, including the Kovel privilege and the federally authorized tax practitioner privilege under Sec. 7525 of the Code. We will discuss the sometimes blurred lines between legal services and tax return preparation, questions of confidentiality and waiver of privilege for items disclosed on tax returns, and other privilege issues specific to tax.
Megan L. Brackney joined Kostelanetz & Fink in 2004 and concentrates her practice on tax controversies and civil and white-collar criminal litigation. Ms. Brackney received her J.D. from the University of Kansas School of Law and her LL.M. in Taxation from New York University. Ms. Brackney was an Assistant United States Attorney for the Southern District of New York. Before Ms. Brackney was an Assistant Attorney General for the State of Missouri. Ms.Brackney taught legal research and writing as an Adjunct Professor at Brooklyn Law School and taught a seminar in Civil Tax Litigation at New York Law School. Ms. Brackney is a Council Director for the American Bar Association Section of Taxation, and the former Chair of the Taxation Committee of the New York County Lawyers’ Association, former Chair of the Individual and Family Taxation Committee of the American Bar Association, Tax Section, and annually contributes to the two-volume ABA publication, “Effectively Representing Your Client Before the IRS.” Ms. Brackney also is a regular contributor to the “Tax Controversy Corner of Journal of Pass-through Entities” and other tax journals. She was the American Bar Association Tax Section’s John S. Nolan Fellowship recipient for 2008-2009. Ms. Brackney has been recognized by the “New York Super Lawyers” since 2012 and is currently a Fellow of the American College of Tax Counsel.