26 USC 7525 - Confidentiality privileges relating to taxpayer communications

U.S Code last checked for updates: Apr 26, 2024

§ 7525.

Confidentiality privileges relating to taxpayer communications

(a)

Uniform application to taxpayer communications with federally authorized practitioners

(1)

General rule

(2)

Limitations

Paragraph (1) may only be asserted in—

(A)

any noncriminal tax matter before the Internal Revenue Service; and

(B)

any noncriminal tax proceeding in Federal court brought by or against the United States.

(3)

Definitions

For purposes of this subsection—

(A)

Federally authorized tax practitioner

(B)

Tax advice

(b)

Section not to apply to communications regarding tax shelters

The privilege under subsection (a) shall not apply to any written communication which is—

(1)

between a federally authorized tax practitioner and—

(A)

any person,

(B)

any director, officer, employee, agent, or representative of the person, or

(C)

any other person holding a capital or profits interest in the person, and

(2)

in connection with the promotion of the direct or indirect participation of the person in any tax shelter (as defined in section 6662(d)(2)(C)(ii)).

(Added Pub. L. 105–206, title III, § 3411(a), July 22, 1998, 112 Stat. 750; amended Pub. L. 108–357, title VIII, § 813(a), Oct. 22, 2004, 118 Stat. 1581.)

cite as: 26 USC 7525