Uncertain Attorney-Client Privilege Provides No Assurance: The IRS Form 8300 Dilemma in United States v. Sindel
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Vaske, Ronald K.
INTRODUCTION|Title 26 United States Code section 60501 ("Section 60501") requires any person in a trade or business to report cash receipts of more than $10,000 on Internal Revenue Service ("IRS") Form 8300. Form 8300 has become a concern for lawyers and their cash-paying clients because the IRS has interpreted "trade or business" to include the practice of law. Despite lobbying efforts by the legal community, Congress has refused to make an exemption from this reporting requirement for attorneys...
29 Creighton L. Rev. 1323 (1995-1996)
Creighton University School of Law