622.10A - TAX ADVICE -- CONFIDENTIAL COMMUNICATIONS.

        622.10A  TAX ADVICE -- CONFIDENTIAL COMMUNICATIONS.         1.  With respect to communications involving tax advice between a      taxpayer and a federally authorized tax practitioner, the same      protections of confidentiality which apply to a communication between      a taxpayer and an attorney shall also apply to that communication to      the extent the communication would be considered a privileged      communication if it were between a taxpayer and an attorney.         2.  The confidentiality privilege under this section applies to      either of the following:         a.  A noncriminal tax matter before the Iowa department of      revenue.         b.  A noncriminal tax proceeding in federal or state court      brought by or against the state of Iowa.         3.  As used in this section:         a.  "Federally authorized tax practitioner" means an      individual who is authorized under federal law to practice before the      internal revenue service if such practice is subject to federal      regulation under 31 U.S.C. § 330.         b.  "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 paragraph "a".         4.  The confidentiality privilege under this section shall not      apply to a written communication between a federally authorized tax      practitioner and a director, shareholder, officer, employee, agent,      or representative of a corporation in connection with the promotion      of the direct or indirect participation of that corporation in a tax      shelter as defined in section 6662(d)(2)(C)(iii) of the Internal      Revenue Code.  
         Section History: Recent Form
         99 Acts, ch 25, §1; 2003 Acts, ch 145, §286