201904.14
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Courts Reject Kovel – No Attorney-Client Privilege for the Accountant

Courts Reject Kovel - No Attorney-Client Privilege for the Accountant (Golding & Golding)

Courts Reject Kovel – No Attorney-Client Privilege for the Accountant (Golding & Golding)

Courts Reject Kovel – No Attorney-Client Privilege for the Accountant

Offshore Disclosure is a Tax & Legal Submission

When a person decides to submit an offshore tax disclosure (aka Offshore Disclosure, Voluntary Disclosure or Tax Amnesty) to the IRS, it is a tax submission facilitated through legal representation — in order to protect your rights under the Attorney-Client Privilege.

Case: Cavallaro vs. United States

Cavallaro shows the limitation of Kovel.

In Cavallaro, the attorneys tried to expand the Kovel protection beyond its very limited application by claiming the Accountant was necessary.

The Court’s Holding in Cavallaro Rejects Kovel since the CPA was not Necessary


Kovel requires that to sustain a privilege an accountant must be “necessary, or at least highly useful, for the effective consultation between the client and the lawyer which the privilege is designed to permit.” 296 F.2d at 922.


As provided in Cavallaro:


 “[B]ecause Ernst & Young was providing accounting services and so the Kovel extension of the privilege is inapplicable…


Golding & Golding, Board-Certified Tax Law Specialist Team

Golding & Golding represents clients worldwide in over 70-countries exclusively in Streamlined, Offshore and IRS Voluntary Disclosure matters. We have successfully completed more than 1,000 streamlined and voluntary disclosure submissions.

We are the “go-to” firm for other Attorneys, CPAs, Enrolled Agents, Accountants and Financial Professionals worldwide.


International Tax Lawyers - Golding & Golding, A PLC

International Tax Lawyers - Golding & Golding, A PLC

Golding & Golding: Our international tax lawyers practice exclusively in the area of IRS Offshore & Voluntary Disclosure. We represent clients in 70+ different countries. Managing Partner Sean M. Golding is a Board-Certified Tax Law Specialist Attorney (a designation earned by < 1% of attorneys nationwide.). He leads a full-service offshore disclosure & tax law firm. Sean and his team have represented thousands of clients nationwide & worldwide in all aspects of IRS offshore & voluntary disclosure and compliance during his 20-year career as an Attorney.

Sean holds a Master's in Tax Law from one of the top Tax LL.M. programs in the country at the University of Denver. He has also earned the prestigious IRS Enrolled Agent credential. Mr. Golding's articles have been referenced in such publications as the Washington Post, Forbes, Nolo, and various Law Journals nationwide.
International Tax Lawyers - Golding & Golding, A PLC

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