IRS Form 8300: The Attorney-Client Privilege and Tax Policy Become Casualties in the War Against Money Laundering

54 Pages Posted: 1 May 2015

Date Written: 1996

Abstract

This Article examines the current controversy surrounding the use of IRS Form 8300 in the context of the attorney-client privilege. It argues that there is no justification in the case law for permitting attorneys to avoid disclosing client identity or fee information. It also shows that the IRS’s regulations promulgated pursuant to the statute are generally consistent with the statutory language, even if they are not fully in accord with congressional intent. It is argued, therefore, that while section 6050I has a detrimental effect on attorney-client relations, the only available remedy at this point is for Congress to reconsider the statute with an eye toward providing an exclusion for attorneys.

Keywords: Attorney-client privilege, confidentiality, confidential communications, IRS Form 8300, IRS section 6050I, money-laundering, taxation, tax policy, underground economy

Suggested Citation

Harrington, Matthew P. and Lustig, Eric A., IRS Form 8300: The Attorney-Client Privilege and Tax Policy Become Casualties in the War Against Money Laundering (1996). Hofstra Law Review, Vol. 24, No. 3, 1996. Available at SSRN: https://ssrn.com/abstract=2599669

Matthew P. Harrington

Université de Montréal ( email )

3101 chemin de la Tour
Montreal, Quebec H3T 1J7
Canada
514.343.6105 (Phone)

HOME PAGE: http://commonlaw.umontreal.ca

Eric A. Lustig (Contact Author)

New England Law | Boston ( email )

154 Stuart St.
Boston, MA 02116
United States

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