Deloitte Article: IRS Insights: IRS Section 7525 Federally Authorized Tax Practitioner Privilege Upheld for Meeting Minutes and Hadwritten Notes

Deloitte has published an article from its Tax Controversy Services's IRS Insights series concerning a Tax Court decision:

IRC Section 7525 Federally Authorized Tax Practitioner Privilege Upheld for Meeting Minutes and Handwritten Notes

In a recent decision, the Tax Court denied two IRS motions to compel the production of documents because the documents sought were protected under Section 7525(a)(1)'s federally authorized tax practitioner privilege and were not discoverable under the Section 7525(b)'s exception for communications relating to corporate tax shelters.

Posted by Gary Robillard, Associate Editor, Wealth Strategies Journal.