79 Pages Posted: 6 Dec 2005
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.
Keywords: attorney client privilege, tax, tax shelter
Suggested Citation: 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: https://ssrn.com/abstract=864204