On March 4, 2021, Michael Sardar participates in a panel entitled “Keep it Between Us: Recent Developments in Attorney/Client and Tax Practitioner Privileges and Work Product Protections in Tax Cases” at the FBA Tax Conference.
Description: As lawyers and tax practitioners, when we correspond with our clients, or prepare for a case, we assume those documents will be protected from disclosure. However, recent tax cases remind us that it is important to pay attention to the elements of each privilege and protection, and to be careful about waiver. This panel will explore the crime/fraud and tax shelter exceptions, the definition of discoverable “tax work papers,” disclosure without subject matter waiver, and other issues raised by these recent cases and developing trends in enforcement.
• Reviewing elements of the privileges and protections that provide protection against disclosure.
• Analyzing recent cases that have explored the limits of these privileges and protections.
• Analyzing whether disclosure will necessarily mean waiver of protections.
Moderator: S. Starling Marshall, Partner, Crowell & Moring LLP
Michael Sardar, Partner; Kostelanetz & Fink, LLP, Private Sector Representative
Brittany L. Harrison, Attorney, Office of Chief Counsel (P&A), IRS
Cory Johnson, Senior Litigation Counsel, Tax Division, U.S. Department of Justice Representative
Click here for more information and to register.