Text: HF00386 Text: HF00388 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 HOUSE FILE 387
1 2
1 3 AN ACT
1 4 RELATING TO CONFIDENTIALITY FOR CERTAIN TAXPAYER
1 5 COMMUNICATIONS.
1 6
1 7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 8
1 9 Section 1. NEW SECTION. 622.10A TAX ADVICE –
1 10 CONFIDENTIAL COMMUNICATIONS.
1 11 1. With respect to communications involving tax advice
1 12 between a taxpayer and a federally authorized tax
1 13 practitioner, the same protections of confidentiality which
1 14 apply to a communication between a taxpayer and an attorney
1 15 shall also apply to that communication to the extent the
1 16 communication would be considered a privileged communication
1 17 if it were between a taxpayer and an attorney.
1 18 2. The confidentiality privilege under this section
1 19 applies to either of the following:
1 20 a. A noncriminal tax matter before the Iowa department of
1 21 revenue and finance.
1 22 b. A noncriminal tax proceeding in federal or state court
1 23 brought by or against the state of Iowa.
1 24 3. As used in this section:
1 25 a. "Federally authorized tax practitioner" means an
1 26 individual who is authorized under federal law to practice
1 27 before the Internal Revenue Service if such practice is
1 28 subject to federal regulation under 31 U.S.C. } 330.
1 29 b. "Tax advice" means advice given by an individual with
1 30 respect to a matter which is within the scope of the
1 31 individual's authority to practice described in paragraph "a".
1 32 4. The confidentiality privilege under this section shall
1 33 not apply to a written communication between a federally
1 34 authorized tax practitioner and a director, shareholder,
1 35 officer, employee, agent, or representative of a corporation
2 1 in connection with the promotion of the direct or indirect
2 2 participation of that corporation in a tax shelter as defined
2 3 in section 6662(d)(2)(C)(iii) of the Internal Revenue Code.
2 4
2 5
2 6
2 7 RON J. CORBETT
2 8 Speaker of the House
2 9
2 10
2 11
2 12 MARY E. KRAMER
2 13 President of the Senate
2 14
2 15 I hereby certify that this bill originated in the House and
2 16 is known as House File 387, Seventy-eighth General Assembly.
2 17
2 18
2 19
2 20 ELIZABETH ISAACSON
2 21 Chief Clerk of the House
2 22 Approved , 1999
2 23
2 24
2 25
2 26 THOMAS J. VILSACK
2 27 Governor
Text: HF00386 Text: HF00388 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
© 1999 Cornell College and League of Women Voters of Iowa
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