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The Limits of the Accountant-Client Privilege

In Popular Posts, Privilege by Jason Freeman and Alex AillsLeave a Comment

The accountant-client privilege, commonly referred to as the tax practitioner privilege, is codified in section 7525 of the Internal Revenue Code. However, before you put much stock in the privilege, a word of warning: courts have interpreted the accountant-client privilege to be extremely limited in scope. For example, it does not apply in state court matters or in criminal matters, …

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What is Bank Fraud?

In Bank Fraud, Fraud, Popular Posts, White Collar by Jason Freeman and Alex AillsLeave a Comment

18 U.S.C. § 1344 is commonly referred to as the bank fraud statute. It is used by the Department of Justice to prosecute “any scheme to defraud” a federal bank.[1]The scope of the phrase “any scheme” is broad; it has, for example, been used to prosecute check forging, check kiting, and embezzlement, among other things.  Making misrepresentations to a bank – …

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Not So Fast, IRS…My Client Wasn’t Aware: Marinello v. United States

In Popular Posts, Willfulness by freemanlawdevLeave a Comment

In Marinello v. United States,[1] the Supreme Court recently addressed the scope of section 7212(a) of the Internal Revenue Code. This section describes the conviction and punishment of taxpayers who engage in corrupt or forcible interference with the administration of the internal revenue laws.[2] In its opinion, the Supreme Court restricted the scope of the statute, holding that in order …

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Representing Taxpayers in Sensitive Audits: A Look at the Fundamental Challenges of an Eggshell Audit

In Eggshell Audits, Popular Posts by Jason B. FreemanLeave a Comment

Sensitive audits present the tax practitioner with unique challenges.  They require the exercise of judgment and discretion, as well as an understanding of administrative procedure and even a command of constitutional and evidentiary rules.  At times, they may also require that the practitioner carefully balance duties to a client with their own ethical and legal obligations. Sensitive audits come in …