Tax Regulations - Section 3411 - Confidentially Privileges Relating to Taxpayer Communications |
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Overview
This section extends the confidentiality privilege which exists for attorneys to tax advice given to taxpayers by federally authorized tax practitioners. An authorized tax practitioner includes non-attorneys authorized to practice before the Internal Revenue Service and includes enrolled agents, enrolled actuaries, and certified public accountants.
Tax advice means any advice given by an individual with respect to a matter that is within the scope of the individual's authority to practice before the IRS. The privilege may be asserted in any noncriminal tax matter before the IRS and in any noncriminal tax proceeding in Federal court and may be asserted to the extent such communication would be considered privileged communication if it were between a taxpayer and an attorney. The privilege may not be asserted with respect to written communication made in connection with the promotion of the direct or indirect participation of a corporation in any tax shelter.
Reference
LRG 57(16)662.72 and 662.73
Requirement
The Service must allow taxpayers to assert the confidentiality privilege in communications with a Federally authorized tax practitioner. The taxpayer must assert the confidentiality privilege, it does not arise automatically.
Procedures
The procedures below apply to this provision:
- Employees may continue to seek information as before.
- Use information in LRG 57(16)662.72 for guidance on attorney-client privilege.
- The information relating to accountant-client privilege in LRG 57(16)662.73 has been superseded by this provision.
- Seek counsel advice on specific issues relating to tax advice, communication, and other issues such as, under what circumstances the taxpayer waive or lose the ability to assert the privilege.
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Page Last Reviewed or Updated: May 02, 2008