November 30, 2022


Webinar


2 Total CPE Credits

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Understanding CPA Communication Privileges in Tax Practice

Learning Objectives

  • Recognize the nature of the common law attorney-client privilege, including the various issues surrounding "waiver" of the privilege.
  • Identify the nature of protected communications between taxpayer clients and the non-attorney Federally Authorized Tax Practitioner.
  • Determine the significant limitations about each of the respective privileges.
  • Obtain an understanding of handling privileged communications from a documentation standpoint.

Major Topics

  • The Federally Authorized Tax Practitioner (FATPs)
  • Understanding the attorney-client privilege
  • The Section 7525 Statutory Privilege and Limitations
  • The Work-Product Doctrine and Privilege and Limitations
  • Kovel Engagements and Limitations

CPE Credits Available

2
Total CPE
2
Taxes

Things to Know About This Course

Prerequisites

Tax practitioners with two years experience and a working knowledge of the AICPA Statements on Standards for Tax Services and IRS Circular 230.

Advanced Preparation

None

Intended Audience

CPAs, EAs, and other tax return preparers.

Provider

California Society of CPAs

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