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The non-filer would be wise to withhold any information from the trusted tax preparer initially because of the threat of criminal prosecution and the preparer’s lack of privilege. An attorney should be engaged prior to approaching the tax professional.
The tax attorney, trusted tax professional, and the client should first enter into a three-party agreement wherein the tax attorney retains the trusted tax professional to prepare the delinquent returns. In this manner information the trusted tax professional learns in the preparation of the returns, which is not disclosed on the returns themselves, will fall under the attorney-client privilege and thus can be protected from subsequent disclosure by the trusted tax professional.
