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The Attorney-Client and Work Product Privileges in the Tax Context

In Attorney-Client Privilege, Privilege, Tax Litigation, Work Product Privilege by Jason Freeman and Katie ManworrenLeave a Comment

A recent case reveals the perils of maintaining the attorney-client and work product privileges. As it demonstrates, additional precautions may be necessary in the context of privileged documents that are utilized in the tax context, particularly where those documents are used to support a reporting position.   United States v. Sanmina Corporation & Subsidiariesinvolved a dispute between the IRS and …

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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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The Fifth Amendment Privilege Against Self Incrimination and the Foregone Conclusion Doctrine in the Context of Foreign Tax Records

In Privilege, White Collar by Jason B. FreemanLeave a Comment

A recent decision by the Second Circuit Court of Appeals in United States v. Greenfield demonstrates that the Fifth Amendment’s privilege is alive and well in the context of government demands for foreign bank records.  The case arose in the context of an IRS summons seeking a taxpayer/defendant’s foreign bank account records.  The defendant, in refusing to comply with the …