§ 7525. Confidentiality privileges relating to taxpayer communications
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/usc/title-26/section-7525A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Uniform application to taxpayer communications with federally authorized practitioners
(1)General rule With respect to tax advice, the same common law protections of confidentiality which apply to a communication between a taxpayer and an attorney shall also apply to a communication between a taxpayer and any federally authorized tax practitioner to the extent the communication would be considered a privileged communication if it were between a taxpayer and an attorney.
(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 The term “federally authorized tax practitioner” means any individual who is authorized under Federal law to practice before the Internal Revenue Service if such practice is subject to Federal regulation under section 330 of title 31, United States Code.
(B)Tax advice The term “tax advice” means advice given by an individual with respect to a matter which is within the scope of the individual’s authority to practice described in subparagraph (A).
(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.)
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Cited by 4 sections
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- Public Law 108–357To amend the Internal Revenue Code of 1986 to remove impediments in such Code and make our manufacturing, service, and high-technology businesses and workers more competitive and productive both at Oct. 22, 2004[[H
- Public Law 105–206To amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes
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U.S. Code
8 references not yet in our index
- Pub. L. 105–206, title III, § 3411(a)
- 112 Stat. 750
- Pub. L. 108–357, title VIII, § 813(a)
- 118 Stat. 1581
- Pub. L. 108–357
- Pub. L. 108–357, title VIII, § 813(b)
- Pub. L. 105–206, title III, § 3411(c)
- 112 Stat. 751
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cites case law
§ 7525
Confidentiality privileges relating to taxpayer communications
Stat.×2
IRM×1
Fed. Reg.×1
Pub. L.Pub. L. 105–206, title III, § 3411(a)
Stat.112 Stat. 750
Pub. L.Pub. L. 108–357, title VIII, § 813(a)
Stat.118 Stat. 1581
Pub. L.Pub. L. 108–357
Cites 9 · showing 6Cited by 4 across 3 sources