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Tax

Jan. 23, 2013

Subpoena for tax documents enforced despite protections

Tax lawyers long have been able to import attorney-client privilege to accountant communications by using a Kovel letter; recent IRS lawsuits, however, are eroding the ability to do so.

Robert W. Wood

Managing Partner
Wood LLP

333 Sacramento St
San Francisco , California 94111-3601

Phone: (415) 834-0113

Fax: (415) 789-4540

Email: wood@WoodLLP.com

Univ of Chicago Law School

Wood is a tax lawyer at Wood LLP, and often advises lawyers and litigants about tax issues.

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By Robert W. Wood


In taxes, there's a difference between lawyers and accountants. Because of attorney-client privilege, the Internal Revenue Service generally cannot make your lawyer testify or produce documents. Attorney-client privilege is strong. That way clients (in both civil and criminal cases) will be forthcoming with their lawyers.


Accountants, however, don't have this privilege. If you make statements or provide documents to your accou...

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