Congress blundered badly by defining the federally authorized tax practitioner privilege by cross-reference to the attorney-client privilege. The relationship between a client and a FATP is wholly different from that between a client and an attorney, and the application of attorney-client principles to the FATP privilege has given rise to confused judicial opinions.
This report attempts to stem the confusion with respect to one aspect of the FATP privilege. The proper application of the selective waiver doctrine to the FATP privilege remains an open question, though courts seem poised to reject it. They have rejected it numerous times in the context of attorney-client privilege claims, and generally find the doctrine incompatible with that privilege's basic purposes.
This report argues that courts should accept the selective waiver doctrine whenever the FATP privilege is at issue.
Available at: http://works.bepress.com/andy_grewal/4/