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The term Kovel accountant is based on the case of the United States v. Kovel, 296 F.2d 918 (2d Cir. 1961). Kovel`s accountants are hired when a tax lawyer is concerned that his client`s behaviour or, in some cases, a lack of behaviour will lead to criminal tax charges. The tax lawyer must understand from a numerical point of view what the exposure might be. For example, Kovel`s accountant may be called upon to establish schedules for unreported bank deposits and determine the potential amount of a tax debt. No ongoing litigation is required to assert the privilege of the common interest; Instead, communications to be made during an “ongoing joint venture and for the promotion of the business” are protected. 13 The courts have held that the documentation of the existence of the common interest and the agreement to maintain the confidentiality of the common communication in a common interest agreement are relevant to the analysis of the applicability of the privilege of the common interest.14 The privilege of the lawyer and the client, also known as solicitor-client privilege, is the provision that states that what you say to your lawyer between you and your lawyer. Your lawyer cannot be forced to say what you said. They do not need to provide their notes on the interview as part of the investigation – the part of a complaint in which both parties are legally required to disclose all relevant information for the case. The confidentiality of lawyers and clients is an out of this provision. The confidentiality of lawyers and clients is not quite the same as solicitor-client privilege, although it is based on the same premise.
Confidentiality refers to a lawyer`s legal obligation not to disclose what his client is telling him. This is an ethical violation and could result in disciplinary action unless the client gives informed consent to his lawyer to act and speak. Noting that the Schaeffler Group and the consortium have a common legal interest, the second arrondissement stated that the parties had a “strong common interest in the outcome of [the] legal meeting [with the IRS]” on the tax treatment of refinancing and restructuring.23 The Tribunal found that a “financial interest of a party, however large, does not prevent it. that there is also a common legal interest and that it is shared with another party when the legal aspects have a significant impact on financial interest.” 24 The finding of a common legal interest between the Schaeffler parties was supported by the nature of the parties` communications “in the context of an ongoing joint venture” and having “a sufficient legal character to prevent a waiver.” 26 This means that information obtained by an accountant as part of a Kovel is distinguished from the information the accountant collects as an accountant or in a different way.