Making a List and Checking it Twice: Must Tax Attorneys Divulge Who's Naughty and Nice?
University of Akron - School of Law
UC Davis Law Review, Vol. 38, p. 141, 2004
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
Date posted: December 6, 2005