-
Articles & Seminar Materials
- June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
- June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
- June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
- June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
- March 13 CPE Seminar: Supplementary Materials March 4, 2025
- Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
- Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
-
Natural Language Search
Search by Category
Most Popular
- Welcome
- Letters Testamentary
- 2007 Estate & Gift Tax Cases
- Executor and Trustee Commissions Under NY EPTL
- Income Tax Planning for New York Trusts
- Contact
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- INSTALLMENT SALES OF ASSETS TO GRANTOR TRUSTS
- Marital Deduction Trusts
- Like Kind Exchanges in Crosshairs of President Obama and Congress
Tag Archives: work product doctrine
ATTORNEY-CLIENT AND TAX PRACTITIONER PRIVILEGES
The attorney-client privilege protects the confidentiality of communications arising from the attorney-client relationship. Although there is no traditional “accountant-client” privilege, certain communications made by the client to an accountant hired by an attorney to assist in providing legal services may be privileged. U.S. v. Kovel, 296 F.2d 918 (1961). Continue reading