Record Details

Protecting a Client’s Confidences: Recent Developments in Privileged Communication Between Attorneys and Accountants

Journal of Law and Commerce

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Field Value
 
Title Protecting a Client’s Confidences: Recent Developments in Privileged Communication Between Attorneys and Accountants
 
Creator Barsky, Noah P.
Catanach, Anthony H.
Lipin, Ilya A.
Rhoades-Catanach, Shelley C.
 
Description The attorney-client privilege is one of the foundations of ourjurisprudence. Originally, designed to prevent attorneys from testifying against their clients, the privilege eventually evolved to reflect legal, societal, and financial complexities. This privilege depends on full disclosure and open communication between attorney and the client in order to provide competent and adequate representation. Today, attorneys often require and rely on expert guidance of accountants for various issues pertaining to litigation and transactional work.This article illustrates how the recent cases of Commissioner v. Comcast Corp. and United States v. Textron affect privileged communications in complex tax and transactional matters between attorneys and accountants retained for the purposes of client representation. The article also offers guidance on how to preserve privilege in communication between attorneys and accountants as waiver of such privilege may have significant and costly implications. At conclusion, unresolved issues pertaining to privileged communication are discussed and solutions are offered.
 
Publisher University Library System, University of Pitt
 
Contributor —
 
Date 2010-05-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jlc.law.pitt.edu/ojs/index.php/jlc/article/view/1
10.5195/jlc.2010.1
 
Source Journal of Law and Commerce; Vol 28, No 2: Spring 2010
2164-7984
0733-2491
 
Language eng
 
Relation http://jlc.law.pitt.edu/ojs/index.php/jlc/article/view/1/1