NTA2313. When to Call a Lawyer Before you Need a Lawyer: Privilege, Practice and Procedure

In representing clients in tax matters, it is critical that accountants and other tax professionals know what privileges may apply, when those privileges apply, who holds the privilege, how and when a privilege is invoked, the ramifications of invoking privilege, exceptions to a privilege, and the facts and circumstances that may waive a privilege. Because certain privileges are reserved to communications with or services rendered by lawyers, other tax professionals need to know when a client should be referred to counsel. This presentation will address these issues and provide practical, real-world examples and best practices.

Learning Objectives:

• Identify available privileges and understand when those privileges apply
• Determine how and when privilege should be invoked
• Identify the ramifications of invoking privileges
• Analyze the exceptions to privilege and circumstances that may result in waiver