Section 13019 Of Chapter 1. General Provisions From California Unemployment Insurance Code >> Division 6. >> Chapter 1.
13019
. (a) (1) With respect to tax advice, the protections of
confidentiality that apply to a communication between a client and an
attorney, as set forth in Article 3 (commencing with Section 950) of
Chapter 4 of Division 8 of the Evidence Code, also shall apply to a
communication between a taxpayer and any federally authorized tax
practitioner to the extent the communication would be considered a
privileged communication if it were between a client and an attorney.
(2) Paragraph (1) may only be asserted in any noncriminal tax
matter before the Employment Development Department.
(3) For purposes of this section:
(A) "Federally authorized tax practitioner" means any individual
who is authorized under federal law to practice before the Internal
Revenue Service if the practice is subject to federal regulation
under Section 330 of Title 31 of the United States Code, as provided
by federal law as of January 1, 2000.
(B) "Tax advice" means advice given by an individual with respect
to a state tax matter, which may include federal tax advice if it
relates to the state tax matter. For purposes of this subparagraph,
"federal tax advice" means advice given by an individual within the
scope of his or her authority to practice before the federal Internal
Revenue Service on noncriminal tax matters.
(C) "Tax shelter" means a partnership or other entity, any
investment plan or arrangement, or any other plan or arrangement if a
significant purpose of that partnership, entity, plan, or
arrangement is the avoidance or evasion of federal income tax.
(b) The privilege under subdivision (a) shall not apply to any
written communication between a federally authorized tax practitioner
and a director, shareholder, officer, or employee, agent, or
representative of a corporation in connection with the promotion of
the direct or indirect participation of the corporation in any tax
shelter, or in any proceeding to revoke or otherwise discipline any
license or right to practice by any governmental agency.
(c) This section shall be operative for communications made on or
after the effective date of the act adding this section.