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Internal Revenue Code (IRC) Tax Practitioner Privilege

McDermott Will & Emery

Key Takeaways | Don’t Be Privileged When Asserting Privilege

McDermott Will & Emery on

This session of the Private Client West Coast Forum 2024 identified common types of privilege, highlighting potential pitfalls to avoid and tools to protect a client’s privileged information. Types of privilege include...more

McDermott Will & Emery

Eighth Circuit Holds the Mayo in Tax Regulation Invalidity Case

McDermott Will & Emery on

In the latest tax regulation deference case, the Eighth Circuit provided guidance to taxpayers and tax practitioners on the “analytical path” to resolve the question of whether a tax regulation is a valid interpretation of...more

Freeman Law

What are Common Ethical Issues in Tax Practice?

Freeman Law on

The nature of tax practice presents a number of unique ethical issues. Tax practice requires compliance with multiple ethical frameworks. This creates ambiguities and raises complex questions. Courts have even questioned...more

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