Read e-book online Advances in Taxation, Volume 14 PDF

By Thomas M Porcano

ISBN-10: 0762308893

ISBN-13: 9780762308897

This identify is a part of a chain facing all points of taxation, together with tax coverage and concerns on the federal, country, neighborhood, or overseas point. The sequence basically publishes empirical experiences that deal with compliance, machine utilization, schooling, felony, making plans, or coverage concerns.

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Extra resources for Advances in Taxation, Volume 14

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S . 383 (1981) . The privilege belongs to the client, but the attorney can assert it on the client's behalf. Several requirements must be met for the privilege to apply . " Either a voluntary or an inadvertent act can waive the attorney-client privilege . For example, disclosure of the privileged information (by the client 44 CHRISTINE C . BAUMAN AND ANNA C . FOWLER or the attorney) to a third party, such as a financial institution, may constitute a waiver of the attorney-client privilege . ' According to Padwe et al .

FOWLER The respondents were evenly divided in question eight about a perceived conflict between the advocacy role of the tax advisor protected under the Confidentiality Privilege and the advocacy role being discussed in the SEC's focus on auditor independence . Approximately 30% of the accounting respondents perceived a conflict while 30% did not perceive a conflict . The responses for the first three questions from the second page of the survey, summarized in Table 3, indicate that few practitioners (less that 7%) in the sample have asserted the new Confidentiality Privilege in any of the three scenarios listed (financial status audits, Information Document Requests, and other tax audit contexts) .

S . Dist . LEXIS 7591, Case No . 00-6777-CIV-MOORE, May 22, 2001 . In Pomerantz the government sought various records from two accounting firms retained by the attorney . The court held that certain general ledgers were prepared at the direction of the attorney for his use in divorce litigation and were protected . On the other hand, a tax return and supporting analysis of deposits were held not associated with the divorce case and not protected . Other records were pro-forma amended tax returns that were not filed but rather were prepared by a different accountant at the direction of the divorce lawyer to assist him in determining the client's income for the divorce proceeding .

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Advances in Taxation, Volume 14 by Thomas M Porcano

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