Attorney-Client Privilege in Tax Controversy and Transactions
Protecting Confidentiality in IRS Summonses, Tax Accrual Work Papers, FIN 48 Disclosures, and Litigation
Recording of a 90-minute CLE/CPE webinar with Q&A
This seminar will examine the attorney-client privilege and exceptions uniquely applicable to tax counsel. The panel will discuss key court cases and offer their experienced perspectives on preserving the privilege and maintaining the confidentiality when providing tax advice.
- Attorney–client privilege and limitations under IRC §7525
- Tax advice defined
- To what does the privilege apply?
- What is not privileged material?
- Exceptions — do they swallow the privilege?
- Work product doctrine
- Impact of FRE Rule 502
- Apply attorney-client privilege in the tax context
- Tax accrual work papers
- IRS summonses
- FIN 48
- To governmental agencies
- Best practices for preserving the privilege
The panel will review these and other key questions:
- Under what circumstances does the attorney-client privilege apply in the context of tax advice?
- What are the unique privilege issues that arise for attorneys in the context of FIN 48-related counsel to clients?
- How have the courts treated privilege with regard to tax accrual work papers?
- What steps can tax counsel take to preserve the privilege and maintain confidentiality?
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Norma J. Schrock
Executive Director, Tax Quality and Risk Management Group
Ernst & Young
She specializes in federal tax procedure and consults on the application of federal tax procedures to specific factual... | Read More
She specializes in federal tax procedure and consults on the application of federal tax procedures to specific factual circumstances. She assists in communicating current developments in tax policy and procedure to tax professionals. Prior to joining E&Y, she was with a major law firm and the Dept. of Justice, Tax Division.Close
Kenneth B. Clark
Fenwick & West
His principal focus is complex federal tax litigation and tax controversy work. He has managed a variety of complex... | Read More
His principal focus is complex federal tax litigation and tax controversy work. He has managed a variety of complex commercial disputes in a number of foreign countries and numerous states.Close
Edward L. Froelich
Morrison & Foerster
He has represented corporations, partnerships, and individuals in the administrative and litigation stages of a federal... | Read More
He has represented corporations, partnerships, and individuals in the administrative and litigation stages of a federal tax controversy. He devotes substantial time to following developments in privilege and work product issues as they affect tax controversies, and is a frequent speaker on topics such as privilege, work product, FIN 48, and low-income taxpayer litigation issues.Close
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