Attorney-Client Privilege and Work Product in Tax Controversies: Latest Developments

Protecting Confidentiality in IRS Summonses, Taxpayer Accrual Work Papers, FIN 48 Disclosures, and Litigation

Recording of a 110-minute CLE/CPE webinar with Q&A


Conducted on Wednesday, December 12, 2012

Recorded event now available

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Program Materials

This teleconference will provide tax counsel with an analysis of recent developments in the scope of attorney-client privilege and work product for internal corporate tax documents. The panel will outline best practices for protecting the confidentiality of corporate tax documents and shielding from IRS review.

Description

Tax counsel face unique privilege and work product issues in the context of tax accrual work papers, IRS summonses, FIN 48 disclosures, and IRS protests and litigation. Understanding the nuances of the privilege and work product is critical in shielding confidential client information.

Courts have clarified some issues regarding work product in connection with tax accrual work papers. In July 2012, the tax court amended its work product rules to make them more consistent with the Federal Rules of Civil Procedure.

Listen as our authoritative panel of tax attorneys discusses recent developments with respect to work product protection of internal corporate tax documents and best practices for protecting the confidentiality of these documents. The panel will also discuss developments in attorney-client privilege, including recent amendments to tax court privilege rules.

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Outline

  1. Recent developments
    1. Case law on work product protection
    2. Tax court amendments to work product protection
  2. Practical applications
    1. Application of the “in anticipation of litigation” standard
    2. Application of the “substantial need and undue hardship exception” standard
    3. Application to taxpayer accrual workpapers
    4. Application to IRS summonses
    5. Application for reporting uncertain tax positions
  3. Best practices for protecting internal corporate tax documents

Benefits

The panel will review these and other key questions:

  • How have the courts treated privilege and work product with regard to tax accrual work papers and other internal tax documents?
  • How does work product protection apply to a corporate taxpayer's obligation to report uncertain tax positions?
  • What steps should tax counsel take to maintain confidentiality of client information in tax matters?

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.

Faculty

Edward L. Froelich
Edward L. Froelich

Of Counsel
Morrison & Foerster

He has represented corporations, partnerships, and individuals in the administrative and litigation stages of a federal...  |  Read More

Robin Greenhouse
Robin Greenhouse

Tax Partner
McDermott Will & Emery

She represents clients on major tax controversies with the IRS at audit or appeals, and in tax litigation before the...  |  Read More

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