Preserving Privilege in a Virtual World


Brian P. Kaufman, TEI’s IRS Administrative Affairs Committee, Capital One Financial Corporation


  • James N. Mastracchio, Winston & Strawn LLP
  • Kat Saunders Gregor, Ropes & Gray LLP
  • Caroline D. Ciraolo, Kostelanetz & Fink, LLP
  • Abbey B. Garber, Thompson & Knight LLP

Session Description:

In light of the COVID pandemic, the tax profession has shifted to a virtual working environment like never before, with in person meetings replaced entirely by video calls, e-mails, text messages, virtual chat, and other electronic formats. However, the privilege rules have not changed and taxpayers and their representatives must remain diligent in order to safeguard these protections and prevent their confidential documents and opinions from being unnecessarily subject to disclosure to taxing authorities.

Learning Objectives:

After this session, participants will be able to: (1) understand the current scope of the attorney-client privilege, accountant-client privilege, and work product doctrine, (2) learn how these protections apply to virtual communications, and (3) understand how to maintain these protections in a virtual environment and prevent them from being waived.

Location: Date: March 23, 2021 Time: 5:00 pm - 6:15 pm