2009 Iowa Code
Title 15 - Judicial Branch and Judicial Procedures
Subtitle 3 - Civil Procedure
CHAPTER 622 - EVIDENCE
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.  

         99 Acts, ch 25, §1; 2003 Acts, ch 145, §286