• Practice Areas
    • Practice Areas
    • Civil Tax Controversies & Trials
    • Transactional Tax Planning
    • Criminal Tax Fraud
    • Securities Fraud & Enforcement
    • Commercial Litigation
    • Other Government Investigations
    • Estate and Tax Planning, and Wealth Management
    • Government Procurement and Contracting
    • Internal Investigations
    • Foreign Athletes’ & Artists’ U.S. Tax Obligations
    • Customs and International Trade Matters
  • Attorneys
    • Attorneys
    • Megan L. Brackney
    • Caroline D. Ciraolo
    • Robert S. Fink
    • Kevin M. Flynn
    • Yoram Keinan
    • Sharon L. McCarthy
    • Claude M. Millman
    • Jay R. Nanavati
    • Caroline Rule
    • Michael Sardar
    • Bryan C. Skarlatos
    • Ian Weinstock
    • Paul Butler
    • Christopher M. Ferguson
    • Sidney Kess
    • Henry Stow Lovejoy
    • Usman Mohammad
    • Brian C. Wille
    • Juliet L. Fink
    • Stephen A. Josey
    • Brian P. Ketcham
    • Wilda Lin
    • Eric Smith
    • Boris Kostelanetz
  • News
    • News
    • Business and International Federal Tax Developments
  • Publications
  • Upcoming Events
    • Upcoming Events
    • Presentation Materials
  • Paralegals
  • Home /
  • Publications

Asserting State-of-Mind Defense to Accuracy-Related Penalty Waives Attorney-Client Privilege

Posted on December 31, 2014

By Bryan C. Skarlatos
Journal of Tax Practice & Procedure
December 2014 - January 2015 Edition

The attorney client privilege is a well-known common law rule of evidence and a fundamental element of the relationship between an attorney and a client. Th e privilege was developed “to encourage full and frank communication between attorneys and their clients and thereby promote broader public interests in the observance of law and administration of justice.” 1 Despite its noble purpose, the privilege is not nearly as broad as many people believe. A recent Tax Court case illustrates how the privilege can easily be waived with respect to a tax opinion whenever a taxpayer asserts a defense to an accuracy-related penalty that is based on the taxpayer’s state of mind. 

read more

Bryan C Skarlatos Publications news
Do you like this post?
Tweet

Partners

Megan L. Brackney

Caroline D. Ciraolo

Robert S. Fink

Kevin M. Flynn

Yoram Keinan

Sharon L. McCarthy

Claude M. Millman

Jay R. Nanavati

Caroline Rule

Michael Sardar

Bryan C. Skarlatos

Ian Weinstock

Counsel

Paul Butler

Christopher M. Ferguson

Sidney Kess

Henry Stow Lovejoy

Usman Mohammad

Brian C. Wille

Associates

Juliet L. Fink

Stephen A. Josey

Brian P. Ketcham

Wilda Lin

Eric Smith

  • Publications
  • Paralegals

  • Practice Areas
    • Practice Areas
    • Civil Tax Controversies & Trials
    • Transactional Tax Planning
    • Criminal Tax Fraud
    • Securities Fraud & Enforcement
    • Commercial Litigation
    • Other Government Investigations
    • Estate and Tax Planning, and Wealth Management
    • Government Procurement and Contracting
    • Internal Investigations
    • Foreign Athletes’ & Artists’ U.S. Tax Obligations
    • Customs and International Trade Matters
  • News
    • News
    • Business and International Federal Tax Developments
  • Upcoming Events
    • Upcoming Events
    • Presentation Materials
  • Attorneys
      • Partners
      • Megan L. Brackney
      • Caroline D. Ciraolo
      • Robert S. Fink
      • Kevin M. Flynn
      • Yoram Keinan
      • Sharon L. McCarthy
      • Claude M. Millman
      • Jay R. Nanavati
      • Caroline Rule
      • Michael Sardar
      • Bryan C. Skarlatos
      • Ian Weinstock
      • Counsel
      • Paul Butler
      • Christopher M. Ferguson
      • Sidney Kess
      • Henry Stow Lovejoy
      • Usman Mohammad
      • Brian C. Wille
      • Associates
      • Juliet L. Fink
      • Stephen A. Josey
      • Brian P. Ketcham
      • Wilda Lin
      • Eric Smith

New York Office
Seven World Trade Center
250 Greenwich Street • 34th floor
New York, New York 10007
Tel 212.808.8100 • Fax 212.808.8108

Washington DC Office
601 New Jersey Avenue, NW
Suite 620
Washington, DC 20001
Tel 202.875.8000 • Fax 202.844.3500

© 2019, Kostelanetz & Fink, LLP   |   Disclaimer / Personnel Login
Site by Mosaic • Created with NationBuilder