Are tax-related emails between an attorney, an accountant and their client protected under the attorney-client privilege? In a recent case, a U.S. District Court said “yes.” The case involved a man who didn’t report certain income on his tax return but had second thoughts. He consulted an attorney who contacted an accounting firm to assist him. The government obtained a search warrant for the taxpayer’s emails. The court ruled the emails with the attorney and accounting firm were protected under the attorney-client privilege.
How do you pay a missing person? Participants in some retirement plans must generally commence taking required minimum distributions (RMDs) soon after reaching age 70½. Plans that fail to make timely RMDs may be in violation of the tax code. In cases where a participant in a Section 403(b) plan can’t be located, the IRS has instructed examiners in a memo not to issue violations if the plan has taken steps to locate the participant. Examples include thoroughly searching all plan records and public records or using a locator service.