Attorney-Client Privilege and Work Product in Tax Controversies: New Standards for Waivers

Leveraging Defenses, Alternative Methods for Document Production, and Best Practices for IRS Examinations to Prevent Waiver

Recording of a 90-minute premium CLE/CPE webinar with Q&A

Conducted on Tuesday, January 20, 2015

Recorded event now available

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Program Materials

This CLE webinar will provide tax lawyers and advisors with the tools necessary to protect taxpayers’ privileges during controversies and IRS examinations. Our distinguished panelists will review the newest legal developments and offer best practices on techniques to implement that will avoid waiver. 


The Tax Court recently rejected a taxpayer’s claim of attorney-client privilege based on waiver even though the taxpayer did not specifically rely upon the attorney’s advice. With this precedent, taxpayers could be required to disclose tax advice given to them by attorneys and tax professionals. Privilege battles add to the time and financial resources expended in a tax controversy.

Tax counsel and advisors should create and implement strategies that avoid the possibility of waiver. For example, advisors should adopt methods for complying with IRS document production demands to be sure not to miss asserting the privilege over less obvious memos and advice.

During litigation, due diligence is equally as important. Counsel and advisors must carefully avoid defenses that put their legal knowledge into contention, resulting in a waiver of the attorney-client privilege.

Listen as our experienced panel reviews the legal standards governing attorney-client, work product and Section 7525 tax preparer privileges based on recent case law, best practices in navigating IRS examinations to prevent waivers, defenses to consider during litigation while avoiding waiver, and alternative methods for document production.



  1. Current legal standards
    1. Attorney-client privilege
    2. Work product protection
    3. 7525 tax preparer privilege
  2. Best practices for IRS examinations
  3. Effective defenses that avoid waiver
  4. Alternative methods for document production


The panel will review these and other important issues:

  • How recent case law has affected the law of privilege waiver relating to tax controversies
  • Techniques counsel and advisors can implement now to effectively handle intensive IRS document production requests and examinations
  • Defenses to which counsel and advisors must pay close attention given the potential for exposure to waiver


Edward L. Froelich
Edward L. Froelich

Of Counsel
Morrison & Foerster

Mr. Froelich represents clients in audit and litigation on all Federal tax issues. He litigated a number of tax cases...  |  Read More

Richard A. Nessler
Richard A. Nessler

Shearman & Sterling

Mr. Nessler is an experienced litigator in representing clients in tax litigation and IRS controversy matters. He...  |  Read More

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