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The New Accountant-Client Privilege Provision: A Partial Step Forward For Nonattorney Practitioners, Francine J. Lipman, James E. Williamson

Francine J. Lipman

For years accountants have argued that nonattorney tax preparers' communications with their clients should be protected by the same privilege that applies to attorney-client communications. Accountants argue that without such privileged confidentiality, clients might be reluctant to disclose information that tax practitioners must have to properly prepare their clients' tax returns. Accountants also believe that to properly represent their clients in tax controversies, their accountant-client communications must be protected. Without such privilege, nonattorney tax practitioners are often hesitant to probe into areas that should be analyzed, because of their legitimate concerns that their accountant-client communications are not protected. On the …