Accountants, Investigations, and Privilege: A Review of Privilege Issues in IRS Investigations
Provider: Becker Professional Education
Length: 65
Regulatory Ethics
1 CPE Credits
Intermediate
QAS self study
IRS EA Federal Taxation, Ethics - IRS Enrolled Agent
<p>This course will be an overview of:</p>
<ul>
<li>Circular 230, Section 10.20, Information to be Furnished</li>
<li>The IRC Section 7525 Accountant-Client Privilege</li>
<li>The other privileges taxpayers have</li>
<li>Issues with privilege at the entity level</li>
<li>The impact of the decisions in <em>United States v. Tweel and United States v. Kovel</em></li>
<li>What a “<em>Kovel</em> Accountant” is and what key terms must be included in a <em>Kovel</em> Agreement</li>
</ul>