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Attorney-Client and Accountant-Client Privileges in the Tax Context

ATTORNEY-CLIENT AND ACCOUNTANT-CLIENT PRIVILEGES IN THE TAX CONTEXT

Cost Free
Presentation Length 1.0 hour

Recorded DateOctober 14, 2021
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaBusiness Law
Course LevelBasic
Course Description

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.

Learning Objectives:


  • Recall basic elements of attorney-client privilege, Kovel privilege, and federally-authorized tax practitioner privilege

  • Identify nuances to privilege that is unique to tax, such as the line between tax preparation and legal services and the impact of disclosing positions on returns

  • Determine when privilege may be waived in tax cases where the taxpayer raises reasonable cause or reliance on a professional as a defense

  • Recognize recent case laws on privilege in the tax context

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Megan L. Brackney concentrates her practice in the areas of civil and criminal tax controversies.  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 teaches Tax Procedure as an adjunct professor at New York University.  Ms. Brackney is a former Vice Chair of Committee Operations for the American Bar Association Section of Taxation, a member of the New York State Bar Association Tax Section’s Executive Committee, and a Fellow of the American College of Tax Counsel.  Ms. Brackney annually contributes to the two-volume ABA publication, Effectively Representing Your Client Before the IRS, and serves on the editorial board of the The Tax Lawyer.  Ms. Brackney has been recognized by New York Super Lawyers” and “Best Lawyers in America,” and Chambers USA has ranked Ms. Brackney as a leader in Tax Controversy.  

About Our Presenter

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Kostelanetz, LLP enjoys an unparalleled national reputation for representing clients in sensitive and high-stakes negotiations and controversies with government agencies, including tax audits and trials, regulatory investigations, white-collar criminal defense, and complex litigation. Our attorneys are dedicated to providing the finest legal services in all phases of representation, from factual development, through an audit or investigation, to trial or negotiated resolution. We also have an active practice providing tax planning advice, estate planning, and representation in government procurement and government contracting.