Understanding CPA Communication Privileges in Tax Practice Webcast | 4203491A

Course Details

Date

Friday, July 17, 2020

7:30am – 9:10am
(Registration: 7:00am)

Field of Study

Taxation

Course Number

4203491A

CPE Credit

2.0 hours CPE credit

Level of Knowledge

Advanced

Vendor

CalCPA Education Foundation

Prerequisites

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

Description




An overview of confidentiality privileges that shield taxpayer communications with their non-attorney tax professional from discovery by the Federal government in tax controversy matters.
Taxpayers are entitled to assert confidentiality privilege under Internal Revenue Code Section 7525 similar to the common law attorney-client privilege with respect communications with CPAs and Enrolled Agents.
Also, some taxpayer communications with any 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. Presented from the perspective of a non-attorney tax professional with experience in addressing each of the privilege issues in tax practice.

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

Objectives





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

Designed For




CPAs, EAs, and other tax return preparers.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

$75.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$101.00
Your Price $101.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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