Bibframe Work

"... discusses section 7525 of the Internal Revenue Code, a statutory privilege applicable to communications between federally-authorized tax practitioners and taxpayers relating to tax advice. A federally-authorized tax practitioner is anyone who is authorized to practice before the I.R.S., including attorneys, CPAs, enrolled agents, enrolled actuaries, and others. With certain important exceptions, the section 7525 privilege is co-extensive with the attorney-client privilege and thus incorporates a rather extensive body of law that has developed in the federal courts. The portfolio discusses in detail the statute, its purpose and legislative history, the attorney-client privilege, and judicial and administrative guidance on the meaning and application of section 7525. The portfolio also covers related issues including state-created accountant privileges and the work product doctrine, both of which may be available to protect communications and documents made or created by non-attorney tax practitioners. "

Table Of Contents

Detailed analysis. Introduction

The section 7525 privilege

Limitations on the section 7525 privilege

The Kovel doctrine: privilege when accountants and other non-attorneys assist attorneys

State law issues

Work product doctrine

Table of worksheets.

Serial Publication Type

loose leaf

Authorized Access Point

Boylan, Kim Marie The section 7525 tax practitioner-taxpayer privilege and related issues

Admin Metadata

Generation Process: DLC marc2bibframe2 v2.5.0

Status: deleted

Encoding Level: preliminary

Description Conventions: Anglo-American cataloguing rules

Identified By: bf:Local, 18025142

Change Date: 2023-04-10T11:55:30

Creation Date: 2014-01-30

Description Authentication: Program for Cooperative Cataloging

Assigner: United States, Library of Congress

Note: 2 - integrated

Bibframe Work

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