Defense & Privileges: The Kovel Accountant

The case United States v. Kovel stands firm as a case that can extend the attorney-client privilege to an accountant or other financial professional. Very simply, any communication between an attorney and a taxpayer that is deemed privileged under the attorney-client privilege will also be deemed privileged if it is between a “federally authorized tax practitioner” and a taxpayer. If you think that’s not a big deal, you’ve probably never been audited. This course will explore that seminal case and examine its impacts and the relevant privileges that exist today.