Tips For Being Smart About Privilege Waivers In Tax Court

Overview


Kevin Spencer said a new tax court decision that attorney-client privilege will not shield private tax opinions “hit most tax practitioners in the gut,” and warned clients that failure to limit information sharing is “the worst thing you can do without seriously considering whether you are waiving privilege.” Robin Greenhouse urged lawyers to examine documents that could be subject to discovery if attorney-client privilege is waived to see what information the IRS may find. “You should have done a thorough review of not only the opinions and memos that were prepared, but also internal and external emails,” Ms. Greenhouse said.