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- Title
SHOULD I RETAIN AN ATTORNEY OR A CPA?: THE ROLE OF EVIDENTIARY PRIVILEGES IN TAX LITIGATION.
- Authors
Chapman, Jennifer L.
- Abstract
The article discusses the role of evidentiary privileges in tax litigation. It provides an overview of the state of affairs in the U.S. and suggests changes and developments to the status quo. It also provides a brief history of several evidentiary privileges likely applicable in tax litigation, such as the attorney-client privilege. It reviews three tax cases, namely U.S. v. Textron Inc., Maine v. Department of the Interior, and Valero Energy Corp. v. U.S. Furthermore, it explores the involvement of a certified public accountant (CPA) and other tax professionals in tax matters. It concludes that the application of evidentiary privileges remains one of the hardest areas of the law.
- Subjects
UNITED States; PRIVILEGES &; immunities (Law); TEXTRON Inc.; VALERO Energy Corp.; LEGAL status of accountants; TAX consultants; TAXATION; ACTIONS &; defenses (Law)
- Publication
Southern Law Journal, 2010, Vol 20, Issue 1, p69
- ISSN
1056-2184
- Publication type
Article