Countryside Ltd. P'ship v. Comm'r
United States Tax Court
R has moved to compel production of documents. Ps object, claiming that the documents are protected from disclosure by, among other privileges, the so-called federally authorized tax practitioner (FATP) privilege described in sec. 7525(a), I.R.C. We have determined that the FATP privilege applies, subject to R's right to show the privilege does not apply.
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R has moved to compel production of documents. Ps object, claiming that the documents are protected from disclosure by, among other privileges, the so-called federally authorized tax practitioner (FATP) privilege described in sec. 7525(a), I.R.C. We have determined that the FATP privilege applies, subject to R's right to show the privilege does not apply. To do that, R must show that the requested documents are written communications in connection with the promotion of corporate tax shelters and, thus, that the exception in sec. 7525(b), I.R.C., to the FATP privilege applies. 1. Held: Ps have…
1Opinion of the Court
COUNTRYSIDE LIMITED PARTNERSHIP, CLP HOLDINGS, INC., TAX MATTERS PARTNER, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Countryside Ltd. P'ship v. Comm'r
Nos. 3162-05, 22023-05, 2176-08, 2178-08
United States Tax Court
132 T.C. 347; 2009 U.S. Tax Ct. LEXIS 17; 132 T.C. No. 17;
June 8, 2009, Filed
Countryside, L.P. v. Comm'r, T.C. Memo 2008-3, 2008 Tax Ct. Memo LEXIS 3 (T.C., 2008)
R has moved to compel production of documents. Ps object, claiming that the documents are protected from disclosure by, among other privileges, the so-called federally authorized tax practitioner…
2Cases cited7 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- United States v. BDO Seidman, LLPCourt of Appeals for the Seventh Circuit · 2007
- Dudley B. Merkel Ladonna K. Merkel David A. Hepburn, and Nancy J. Hepburn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Merkel v. CommissionerUnited States Tax Court · 1997
- United States v. Textron Inc. and SubsidiariesDistrict Court, D. Rhode Island · 2007
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