Selective Waiver and the Tax Practitioner Privilege

17 Pages Posted: 22 Sep 2006 Last revised: 7 Oct 2010

See all articles by Andy Grewal

Andy Grewal

University of Iowa - College of Law

Date Written: October 6, 2010


Congress blundered badly by defining the federally authorized tax practitioner privilege by cross-reference to the attorney-client privilege. The relationship between a client and a FATP is wholly different from that between a client and an attorney, and the application of attorney-client principles to the FATP privilege has given rise to confused judicial opinions.

This report attempts to stem the confusion with respect to one aspect of the FATP privilege. The proper application of the selective waiver doctrine to the FATP privilege remains an open question, though courts seem poised to reject it. They have rejected it numerous times in the context of attorney-client privilege claims, and generally find the doctrine incompatible with that privilege's basic purposes.

This report argues that courts should accept the selective waiver doctrine whenever the FATP privilege is at issue.

Suggested Citation

Grewal, Amandeep S., Selective Waiver and the Tax Practitioner Privilege (October 6, 2010). Tax Notes, Vol. 112, No. 13, September 25, 2006, Available at SSRN:

Amandeep S. Grewal (Contact Author)

University of Iowa - College of Law ( email )

Melrose and Byington
Iowa City, IA 52242
United States

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