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
OPINION
Halpern, Judge:
These consolidated cases are partnership-level actions based on petitions filed pursuant to section 6226.2 We have issued a report granting participating partner Arthur M. Winn’s motion for partial summary judgment in docket No. 3162-05, Countryside Ltd. Pship. v. Commissioner, T.C. Memo. 2008-3. Respondent has by two similarly styled motions (Nos. 1 and 2, the motions) moved to compel production of documents in docket No. 3162-05. Petitioners object to the motions, claiming that the documents are protected from disclosure by either the attorney-client privilege or the…
2Cases cited5 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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