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New Tax Portfolio Explores Tax Practitioner-Taxpayer Privilege Issues

NEWS RELEASE

Contacts:
Mark Carrington
(703) 341-5880

Arlington, Va. (December 26, 2007) – BNA®, publisher of the authoritative and universally recognized Tax Management Portfolios, has released the latest addition to the Accounting Policy and Practice Series, Portfolio 5511-1st Tax Practitioner-Taxpayer Privilege and Related Issues. 

This new portfolio discusses Section 7525 of the Internal Revenue Code, a statutory privilege applicable to communications between federally-authorized tax practitioners and taxpayers relating to tax advice. A federally-authorized tax practitioner is anyone who is authorized to practice before the I.R.S., including attorneys, CPAs, enrolled agents, enrolled actuaries, and others. With certain important exceptions, the Section 7525 privilege is co-extensive with the attorney-client privilege and thus incorporates a rather extensive body of law that has developed in the federal courts. The Portfolio discusses in detail the statute, its purpose and legislative history, the attorney-client privilege, and judicial and administrative guidance on the meaning and application of Section 7525.

The Portfolio also covers related issues including state-created accountant privileges and the work product doctrine, both of which may be available to protect communications and documents made or created by non-attorney tax practitioners.

Worksheets include the Section 7525 statute, articles and statements reflecting the public debate over the statute's enactment, legislative history, excerpts from 31 C.F.R. Part 10, i.e., Circular 230, concerning the scope of practice before the I.R.S., portions of the Internal Revenue Manual relevant to Section 7525, articles regarding the I.R.S. policy toward tax accrual workpapers, and sample privilege log entries.

This Portfolio may be cited as BNA Tax and Accounting Portfolio 5511, Boylan, Erwin and Froelich, The Section 7525 Tax Practitioner-Taxpayer Privilege and Related Issues (Accounting Policy and Practice Series).

Kim Marie Boylan is a Partner with Latham and Watkins LLP in Washington D.C. She focuses on tax controversy, including litigation and sophisticated accounting policy issues. She is a member of the firm's active tax controversy practice that includes audits, administrative appeals, and judicial proceedings in federal and state trial and appellate courts. Ms. Boyle earned degrees from Georgetown University (B.S., LL.M.) and Syracuse University (J.D.).

Deborah K. Erwin is an associate tax attorney also with Latham and Watkins’ Washington office. She is a member of the firms active tax controversy practice which focuses on audits, administrative appeals and judicial proceedings in federal and state trial and appellate courts. Ms. Erwin earned degrees from Princeton (A.B.), Yale (Ph.D.) and New York University (J.D.).

Edward L. Froelich is an attorney in the Tax Practice Group in the Washington, D.C. office of Morrison & Foerster. He counsels clients in all aspects of the administrative phase of tax controversies and is also an accomplished tax litigator. Mr. Froelich was previously a trial attorney for the Tax Division of the Department of Justice, Court of Federal Claims Section. During his four years at the Department, he gained extensive experience defending a variety of corporate and individual tax refund cases, settling a number of such cases, and litigating others to favorable results. He also represented the Government in large corporate refund actions including the closely-watched Lockheed Martin case in which the Government prevailed in the U.S. Court of Federal Claims in a published decision on a $65 million research tax credit issue. Mr. Froelich has earned degrees from Thomas Aquinas College (B.A.), Catholic University of America (M.A.), University of Virginia School of Law (J.D.) and Georgetown University Law Center (LL.M.).

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About BNA®
BNA is the foremost publisher of print and electronic news, analysis, and reference products, including the recently launched Accounting Policy & Practice Series.  BNA publications intensely cover legal and regulatory developments for professionals in business and government. BNA is the oldest wholly employee-owned company in the United States, and produces more than 350 news and information services – including Daily Report for Executives and Daily Tax Report – widely respected for comprehensive and objective reporting and analysis.

For more information about the BNA Tax Management Portfolios, call (800) 372.1033.