145(a)(1).6. See Cal. Evid. Code § 954 (concerning attorney-client privilege); Cal. Code Civ. Proc. § 2018.

Since Kovel, courts have recognized both a privilege protection that attaches to communications between the accountant and taxpayer client, as well as a work product protection that attaches to the accountant's work papers and file. Although California state courts have not yet addressed Kovel, under California Evidence Code sec. 954, accountants may be included in the attorney-client privilege if their presence furthers the interest of the client and is reasonably necessary to assist the lawyer in giving the client legal advice. The key is that the accountant's job is to assist the attorney, not the taxpayer, in navigating the accounting complexities that are incident to defending the criminal tax lawsuit.

The attorney-client privilege allows a client to refuse to disclose, and to prevent others from disclosing, confidential communications made in the course of the attorney-client relationship. Cal. Evid. Code § 954; Mitchell v. Superior Court (1984) 37 Cal.3d 591, 599. Similarly, the attorney work product privilege protects from disclosure writings that reflect an attorney’s impressions, conclusions, opinions, or legal research or theories.

The attorney-client privilege allows a client to refuse to disclose, and to prevent others from disclosing, confidential communications made in the course of the attorney-client relationship. Cal. Evid. Code § 954; Mitchell v. Superior Court(1984) 37 Cal.3d 591, 599. Similarly, the attorney work product privilege protects from disclosure writings that reflect an attorney’s impressions, conclusions, opinions, or legal research or theories.