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Discussion Forum Index --> Tax Questions --> Subpoena/Deposition

Jtosadori (talk|edits) said:

20 December 2005
At a recent deposition I refused to provide the attorney with a copy of my clients tax returns. The notice of depositon stated, "A copy of your entire file which includes all information you have with respect to client". Under Treasury Reg. 301.7216-2 (c)(3)(ii) it states, "Information must be clearly identified in the document (Subpeona) in order to be disclosed under this paragraph (c).

IF anyone has access to a CCH Standard Federal Tax Reporter the language used in the Reg's (Information must be clearly identified in the subpeona) will be interpreted and legal precedent will be cited. I need this information ASAP since I go in front of a judge tomorrow morning.

Tdoyle (talk|edits) said:

20 December 2005
I'm not sure if this is what you're looking for, but all of the Treasury Regulations are online here at TaxAlmanac, including Reg. 301.7216-2. If you're wanting specific information from other sources such as CCH, you might want to arrange to have that information sent to you privately as the posting of copyrighted information here is prohibited under our Use and Copyright Terms. If there's anything else I can help you with, please let me know.

Tim Doyle, TaxAlmanac Moderator

Riley2 (talk|edits) said:

15 January 2006
Tax returns are generally privileged and only the taxpayer is allowed to waive the privilege. Exceptions are made for family court proceedings. The regulation section that you cited deals with disciplinary hearings before professional boards

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