Abstract

http://ssrn.com/abstract=864204
 
 

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Making a List and Checking it Twice: Must Tax Attorneys Divulge Who's Naughty and Nice?


Richard Lavoie


University of Akron - School of Law


UC Davis Law Review, Vol. 38, p. 141, 2004

Abstract:     
This Article analyzes the ability of tax attorneys to shield a client's identity from disclosure to the Internal Revenue Service under the attorney-client privilege. The Article concludes that, on policy grounds, the attorney-client privilege should be limited in the context of tax planning. Consequently, client identity should not be privileged irrespective of whether a tax shelter is involved. The Article also concludes that the privilege would not be available under the current judicial approach to client identity questions. As a result, recent regulations requiring tax attorneys to maintain lists of clients engaging in specified tax motivated transactions represent an appropriate response to recent tax shelter activity.

Number of Pages in PDF File: 79

Keywords: attorney client privilege, tax, tax shelter

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Date posted: December 6, 2005  

Suggested Citation

Lavoie, Richard, Making a List and Checking it Twice: Must Tax Attorneys Divulge Who's Naughty and Nice?. UC Davis Law Review, Vol. 38, p. 141, 2004. Available at SSRN: http://ssrn.com/abstract=864204

Contact Information

Richard Lavoie (Contact Author)
University of Akron - School of Law ( email )
150 University Ave.
Akron, OH 44325-2901
United States
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