Abby Garber, Denise Mudigere, and Kate Minnich (Holland & Knight): Maintaining Privilege with Non-Lawyer Experts Under Kovel (December 2021)

Abby Garber, Denise Mudigere, and Kate Minnich, of Holland & Knight LLP, have made available for download their article, “Maintaining Privilege with Non-Lawyer Experts Under Kovel” published in the Dallas Bar Association’s publication, Headnotes. The article begins as follows:

The backbone of most tax litigation is the preservation of attorney-client privilege and other protections. The dynamics of a dispute with the IRS can drastically change if communications intended to be protected are disclosed to the IRS. Tax attorneys commonly engage the help of accountants, investment bankers, financial advisers, and other experts in responding to information discovery requests, developing legal positions, evaluating settlement alternatives, and preparing for litigation. Judge Friendly recognized in United States v. Kovel, that the “complexities of modern existence prevent attorneys from effectively handling client’s affairs without the help of others.” The Second Circuit consequently extended attorney-client privilege to a third-party professional acting as an agent of an attorney in providing legal advice. If proper steps are taken, a third- party’s assistance could be protected from disclosure through the Kovel extension of attorney-client privilege.

In this article, we explain requirements for the Kovel extension of attorney-client privilege and provide best practices for maintaining privilege with third-party professionals.

To view and download the article, click here: “Maintaining Privilege with Non-Lawyer Experts Under Kovel”

Posted by Marin Larkin, Associate Editor, Wealth Strategies Journal.

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