Tax Advisor-Client Privilege: An Idea Whose Time Should Never Come

4 Pages Posted: 22 Oct 2011 Last revised: 1 Jul 2016

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

Date Written: October 20, 2011

Abstract

A provision of the IRS restructuring legislation passed by the House would create a new privilege. In noncriminal administrative proceedings, it would make client communications with nonattorney tax advisors confidential to the same extent that such communications with attorneys are confidential. Professor Johnson maintains that there is no need for the proposed new privilege and that it would produce little real benefit for taxpayers. Moreover, according to Professor Johnson, the new privilege, if enacted, would encourage taxpayer attempts to conceal information that should be produced, would complicate the role of nonattorney advisors in representing their clients, and would exacerbate friction between nonattorney advisors and attorneys. The author thanks Monica Howland, A viva Orenstein, William Popkin, Alex Tanford, and Richard Westin for suggestions and comments.

Suggested Citation

Johnson, Steve R., Tax Advisor-Client Privilege: An Idea Whose Time Should Never Come (October 20, 2011). Tax Notes, Vol. 78, p. 1041, 1998, FSU College of Law, Public Law Research Paper , Available at SSRN: https://ssrn.com/abstract=1946981

Steve R. Johnson (Contact Author)

Florida State University - College of Law ( email )

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HOME PAGE: http://www.law.fsu.edu/faculty/sjohnson.html

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