July 29, 2022 10:00am – 11:50am Map & Directions 602-252-4144

Webcast: Understanding CPA Communication Privileges in Tax Practice

Online registrations are currently closed, please call (602) 324-6847 for additional registration options

Description

Learn an overview of confidentiality privileges that shield taxpayer communications with their non-attorney tax professional from discovery by the Federal government in tax controversy. Taxpayers are entitled to assert confidentiality privilege under Internal Revenue Code Section 7525, similar to the common law attorney-client privilege concerning communications with CPAs and Enrolled Agents. Also, some taxpayer communications with an expert, including CPAs and Enrolled Agents, enjoy privilege protection from discovery by the government under the "work product" doctrine. Additionally, communications between clients, attorneys, CPAs and Enrolled Agents may enjoy privilege protection under the "Kovel" judicial doctrine when the professional is retained to assist an attorney. Significant limitations attached to non-attorney privileges are critical for tax professionals to understand. Further, to avoid compromising a taxpayer communicating with an expectation of privilege that will not withstand challenge. Learn from the perspective of a non-attorney tax professional with experience in addressing each of the privilege issues in tax practice.

Location

ASCPA Live Online Webcast
Phoenix, AZ 85034-6617

Registration Time

9:30am

Fees

Member:
$75
Non-CPA Staff:
$101
Non-CPA Staff (100% club):
$75
Non-CPA Staff (sole proprietor):
$75
Non-Member:
$101
Webcast
Taxation
2

Objectives

  • Recognize the nature of the common law attorney-client privilege, including the various issues surrounding "waiver" of the privilege.
  • Identify the nature of protected communications between taxpayer clients and the non-attorney Federally Authorized Tax Practitioner.
  • Determine the significant limitations about each of the respective privileges.
  • Obtain an understanding of handling privileged communications from a documentation standpoint.

Course Level

Advanced

Vendor

CalCPA Education Foundation More With This Vendor

Designed For

CPAs, EAs, and other tax return preparers.

Prerequisites

Tax practitioners with two years experience and a working knowledge of the AICPA Statements on Standards for Tax Services and IRS Circular 230.

Highlights

  • The Federally Authorized Tax Practitioner (FATPs)
  • Understanding the attorney-client privilege
  • The Section 7525 Statutory Privilege and Limitations
  • The Work-Product Doctrine and Privilege and Limitations
  • Kovel Engagements and Limitations

Notes

None

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