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Demystifying Accountant-Client Privileges in State Tax Litigation

Tax Analysts Pilar Mata & Melissa Smith (both of Sutherland, Washington, D.C.),  Demystifying Accountant-Client Privileges in State Tax Litigation, 64 State Tax Notes 41 (Apr. 2, 2012):

This [article] reviews states' adoption of accountant-client privileges and discusses other avenues of protection that may be available to taxpayers litigating in states that have not adopted an accountant-client privilege. Understanding states' various approaches to accountant-client privileges earlier rather than later can often make the difference in protecting communications between a client and an accountant from disclosure in litigation.

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