Accountants and the client privilege doctrine.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on December 1, 1995. The length of the article is 438 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Tax Court ruled in Bernardo that the accountant's work was only protected from disclosure under attorney-client privilege to the extent that the accountant had been engaged to assist the taxpayer's attorney. The work that the IRS was trying to gain access to had to be prepared in anticipation of litigation for the work product doctrine to attach. The court ruled that attorney-client privilege did not apply because the accountant was the taxpayer's primary representative, but most documents were covered under the work product doctrine because litigation had appeared likely.

Citation Details
Title: Accountants and the client privilege doctrine.
Author: Kevin J. Camperell
Publication:The Tax Adviser (Magazine/Journal)
Date: December 1, 1995
Publisher: American Institute of CPA's
Volume: 26 Issue: n12 Page: 726(2)

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