A Brief Exploration Of Privilege Nuances In The Tax Context

By Kathleen Gregor, Elizabeth Smith and Elizabeth Tolon ( February 13, 2019, 6:20 PM EST) -- Attorney-client privilege and relevant analogs exist to protect the confidentiality of client communications and to ensure that clients feel free to have frank and honest conversations when seeking advice. However, in the tax context, privilege protections are nuanced and often require an in-depth analysis. This article discusses applicable privileges in the tax context, as well as two key exceptions: waiver and the crime-fraud exception. It also examines three recent cases that highlight the practical implications of these exceptions....

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