Michael Kelleher

Michael Kelleher

McDermott Will & Emery

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Tax Court Extends Implied Waiver of Privilege to Taxpayers’ State of Mind Penalty Defense

The U.S. Tax Court concludes in AD Investment 2000 Fund LLC v. Commissioner that a taxpayer’s assertion of a state of mind penalty defense waives the attorney-client privilege with respect to tax opinions provided to the...more

4/28/2014 - Attorney-Client Privilege Privilege Waivers Tax Court

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