There Is a General Common Law Privilege of Confidentiality for Non-Criminal

question 41

True/False

There is a general common law privilege of confidentiality for non-criminal tax matters that exists between a Taxpayer and his or her Tax Practitioner.

---

Definitions:

Two-Factor Theory

A psychological model proposing that human emotions depend on a state of physiological arousal and a cognitive interpretation of that arousal to experience emotion.

James-Lange Theory

A theory of emotion that proposes emotional experiences result from physiological responses to external stimuli.

Facial Expressions

The movements of the facial muscles that convey an individual's emotions, intentions, or social information to others.

Inner Feelings

Deep, often less visible emotions and feelings that reside within an individual.