Learn an overview of confidentiality privileges that shield taxpayer communications with their non-attorney tax professional from discovery by the Federal government in tax controversy. Taxpayers are entitled to assert confidentiality privilege under Internal Revenue Code Section 7525, similar to the common law attorney-client privilege concerning communications with CPAs and Enrolled Agents. Also, some taxpayer communications, including CPAs and Enrolled Agents, enjoy privileged protection from discovery by the government under the "work product" doctrine. Additionally, communications between clients, attorneys, CPAs and Enrolled Agents may enjoy privilege protection under the "Kovel" judicial doctrine when the professional is retained to assist an attorney. Significant limitations attached to non-attorney privileges are critical for tax professionals to understand. Further, to avoid compromising, a taxpayer communicates with an expectation of privilege that will not withstand challenge. Learn from the perspective of a non-attorney tax professional with experience in addressing each of the privilege issues in tax practice. Companion course: Providing Tax Advice: Professional Standards 2024
