Important Change

Confidentiality privilege expanded. The confidentiality protection for communications between a taxpayer and an attorney (privileged communications) has been expanded to apply to communications involving tax advice between a taxpayer and any federally authorized tax practitioners. Federally authorized tax practitioners include attorneys, certified public accountants, enrolled agents, enrolled actuaries, and certain other individuals allowed to practice before the Internal Revenue Service (IRS). This new provision is effective for communications occurring after July 21, 1998. For more information, see Confidentiality privilege, later under What Are the Rules of Practice.

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