Protecting Privileged Communications With a Kovel Accountant

September 13, 2012  |  New York Law Journal

Because tax cases frequently turn on complex accounting principles, one of the first steps a defense lawyer takes in any investigation is to retain an accountant to assist in representing the client. In United States v. Kovel, the U.S. Court of Appeals for the Second Circuit held that certain kinds of work done by such an accountant is privileged. As discussed in this article, it is important for counsel to take care to ensure that the accountant's work in fact falls within the Kovel doctrine and that the privilege is not waived.

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