U) Special Topics

  1. Is there a mechanism for taxpayers to disclose past omissions with a reduced penalty (voluntary disclosure)?

  2. Are there laws that require a tax advisor to inform the tax authority of a client or prospective client who has unreported income or other irregularities?

  3. Are there laws that protect communication between lawyers and clients as privileged?

  4. Are there laws that protect communications between accountants and tax professionals and clients as privileged?