Privileged Communications, Confidentiality, and Privacy Notes

Question 1

Deinfe: Privileged Communications- Testimonial Privileges:

Answer 1

15 states, accountant-client privilege is noticed: In those states remember:

1) The privilege belongs to the client; not the accountant
2) Privileged can be waived by the client
3) Waiver of privilege as to all parts of communication not just portions
4) only applies in state court not federal court

Question 2

Define Tax Practitioner’s Privilege?

Answer 2

Congress enacted the “tax practitioner’s privilege”. it extends a modest testimonial privilege to clients of all tax aversions (not just lawyers) authorized to practice before the IRS.

Does not apply to criminal and tax shelters.