An Attorney-Client Privilege for Embattled Tax Practitioners: A Legislative Response to Uncertain Legal Counsel
For nearly 500 years, the attorney-client privilege has protected confidential communications between clients seeking legal advice and their attorneys.
By shielding the communications, the privilege is generally thought to foster candidness, enhancing the thoughtfulness of the litigation process and allowing attorneys to represent their clients more effectively.
Despite being the oldest evidentiary privilege and, perhaps, the best known to non-attorneys, the attorney-client privilege is currently under attack by the Internal Revenue Service (“IRS”). Both the scope and reliability of the attorney-client privilege in tax matters are deteriorating.