© D.L. Crumbley
Accountant Privilege contd …
Tax practitioners are not entitled to privilege when they are doing other than lawyers’ work.
Information provided to a practitioner for purposes of preparing a client’s tax return is not privileged. U.S. v. Frederick, 182 F.3d 496 (CA-7,1999)
Federal District Court: Most tax advice falls into the category of return preparation for which there is no privilege [U.S. v. KPMG, No. 02-0259 (D. D.C. Dec.20, 2002)]
The practice of tax is not the practice of law (U.S. v. KPMG).