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August 2015 » Handling an ‘Eggshell’ Audit
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Christopher M. Ferguson, JD
Aclient's communications with an accountant enjoy a limited privilege under the tax code. In noncriminal tax matters, that privilege applies to any communication that “would be considered a privileged communication if it were between a taxpayer and an attorney” [IRC section 7525(a)(1)]. In the criminal context, however, no such privilege applies, except when the accountant assists an attorney in providing legal advice. This has been well-established law since 1961, under U.S. v. Kovel [296 F.2d 918 (2d Cir. 1961)]. This is particularly important in the context of an “eggshell audit.”
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