Draft Expert Opinions Can Be Protected Under Tax Court Rules
Tax Notes Today
Kevin Spencer, speaking on a panel at the United States Tax Court Judicial Conference in North Carolina, addressed the privilege issue for draft expert tax opinions by highlighting the possibility of waiver of privileges and defenses by putting mental state at issue via the reasonable cause defense to penalties under Section 6664. The panel referenced the recent order in Eaton Corp. et al. v. Commissioner, in which this holding occurred.