MYCPE ONE

Defense & Privileges: The Kovel Accountant 1 Credit 1.5 Credits

Feb 24, 2025, 09:30 AM EDT

Defense & Privileges: The Kovel Accountant 1 Credit 1.5 Credits

  • Michael DeBlis

    | JD,LLM,BA

  • Rating

    4.6

  • Reviewed on

    February, 2025

  • Subject Area

    Taxes

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Feb 24, 2025, 09:30 AM EDT

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Important Note: This course was developed prior to the enactment of the One Big Beautiful Bill (OBBB), and content may not reflect the latest tax reforms. We are actively updating our courses to reflect the new legislation.

If you want to attend courses related to OBBB, please click here.
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Learning Objectives

  • To explain Kovel Agreement Complexity.
  • To explore the Role of Kovel Accountants.
  • To explain the importance of specificity, relevance to the client's case, and the clear demarcation of roles between the attorney and the Kovel accountant.

Course Overview

The IRS wields extensive power to investigate taxpayers, often seeking communications involving third parties like tax preparers and CPAs. While the IRS can access these communications, strategies like Kovel agreements offer protection for taxpayer-accountant interactions.

In the intricate world of tax law, the presence of a Kovel accountant has become paramount in ensuring robust legal representation. The concept of a Kovel accountant allows attorneys to collaborate seamlessly with forensic accountants, obtaining crucial information directly from clients while maintaining the sanctity of the attorney-client privilege. 

This CE Tax Webinar delves into the multifaceted realm of Kovel accountants, shedding light on their significance, challenges, and strategies for effective implementation.

Within the Kovel Accountant framework, the attorney-client privilege extends to information obtained during the Kovel engagement. However, the limitations and case law surrounding Kovel agreements introduce a level of uncertainty. For instance, while some courts acknowledge an element of legal advice in tax preparation, others deny the privilege for communications solely related to tax preparation.

To create a watertight Kovel agreement, specific precautions must be taken. Firstly, a written Kovel agreement tailored to the client and the case must be meticulously drafted. Secondly, the engagement of the Kovel accountant should be through the attorney, emphasizing their role as part of the legal team. Lastly, to maintain the sanctity of the attorney-client privilege, a new accountant distinct from the client's existing accountant should be engaged.

Navigate the complex landscape of tax cases with confidence. Join our Webinar to unravel the Kovel Accountant concept, ensuring top-tier service while safeguarding client privacy.

Major Topic covered in this course:

  • Privileges: The Kovel Accountant
  • Attorney-Client Privilege in Tax Realm
  • Strategy for Use of Kovel Accountant
  • Bonuses

On Demand Credits for All Qualifications

Live Webinar Credits for All Qualifications

License details Credits Status
Taxes for Certified Public Accountants (CPA-US) 1 CPE Approved
Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-01780-23-S) 1 CE Approved
Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-01780-23-S) 1 CE Approved
Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-01423) 1 CE Approved
Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-01780-23-S) 1 CE Approved
Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-01780-23-S) 1 CE Approved
Taxes for Delaware Licensed Public Accountant (DE-LPA) 1 CPE Approved
Federal tax-related matters for LTC (Approval No. GEHNZ-T-01780-23-S) 1 CE Approved
Taxes for Iowa Licensed Public Accountant (IA-LPA) 1 CPE Approved
Taxes for Maine Licensed Public Accountant (ME-LPA) 1 CPE Approved
License details Credits Status
Taxes for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-01780-23-O) 1 CE Approved
Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-01780-23-O) 1 CE Approved
Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-01423) 1 CE Approved
Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-01780-23-O) 1 CE Approved
Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-01780-23-O) 1 CE Approved
Taxes for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Federal tax-related matters for LTC (Approval No. GEHNZ-T-01780-23-O) 1 CE Approved
Taxes for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Taxes for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved

Additional Information

Credit

1

Credits

1.5

Course Level

Basic

Instructional Method

QAS Self Study

Group Internet Based

Pre-requisites

None

Advance Preparation

None

IRS APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CTEC APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC, in accordance with the standards set forth in Circular 230 section 10.6, grants Continuing Education (CE) credits based on a 50-minute hour. MY-CPE LLC is approved by the California Tax Education Council (CTEC) (Provider Number – 6273) to offer continuing education courses that count towards the annual continuing education requirement for CTEC Registered Tax Preparers. Additional information regarding registration as a tax preparer can be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free at (877) 850-2832, or by visiting www.ctec.org.

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

About Instructor

Michael DeBlis

Michael DeBlis | JD,LLM,BA

Partner, DeBlis Law

  • 4.6
  • rating
  • rating
  • rating
  • rating
  • rating

Michael is a trial lawyer. He graduated Cum Laude from The Thomas M. Cooley Law School and Summa Cum Laude from the Thomas Jefferson School of Law with his Masters of Law in Taxation. Michael is known for his charismatic personality and his unyielding dedication to his clients.

Michael spent the first five years of his legal career as a public defender in the NJ Office of the Public Defender cutting his teeth on some of the most serious felony cases to pass through the state courts of New Jersey. He then joined his father's law practice, DeBlis Law, expanding the practice into civil tax controversies and international tax compliance.

As a graduate of the National Criminal Defense College, Michael has trained under some of the best-known criminal defense attorneys in the country. That experience has taught him that justice for a person accused of a crime is only won through a full understanding of the client and the case.

To that end, Michael attempts to understand each client’s case as a convincing narrative, not just as a set of innocuous facts and arcane legal rules. 

When he's not in the courtroom, you can find Michael on stage. He is a professionally-trained actor who has performed in off-Broadway productions and on-stage at Shakespeare in the Park. Michael's passionate about helping trial lawyers harness the power of persuasion and positive communication in the courtroom in order to connect to the jury on a human level.

Michael's training as an actor allows him to combine a unique blend of left-brain thinking with right brain artistry to make even the most dull and abstract areas of the law come to life. 

Michael is a prolific writer and a passionate blogger. He has written articles that have been featured in leading tax journals and "Law 360." 

Michael is a living example of the tremendous power that comes from combining passion, preparation, persuasion, and positive communication in the courtroom. His courage and relentless work ethic have earned him a reputation as a zealous advocate and one of New Jersey’s rising stars of the legal profession.

On Demand FAQs

What is Self Study (QAS)?

Self Study QAS (Quality Assurance Service) is a NASBA and other regulatory bodies approved program designed for Professionals to complete their Continuing Professional Education credits through self-paced, interactive courses that meet the highest standards of quality and compliance. Our courses qualify for credits with NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other professional organizations.

How do I earn CPE credits through self-study?

To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.

Are the self-study courses accepted by NASBA and other professional organizations?

MY-CPE LLC courses are accepted for continuing education credit by various professional certification programs, including NASBA, IRS, CFP Board, and HRCI. MY-CPE LLC is also recognized by SHRM to offer Professional Development Credits (PDCs) for SHRM-CP® and SHRM-SCP® recertification activities.

What are the requirements to maintain compliance with self-study courses?

To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

How can I access my course completion certificates?

After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other professional organizations for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

Live Webinar FAQs

What is a Live Webinar Group Internet-Based Credit?

A Live Webinar Group Internet-Based Credit is an interactive, real-time online seminar where professionals can earn Continuing Education credits by participating in live sessions led by experts in various fields. Our courses qualify for credits with NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other professional organizations.

How do I earn credits through live webinars?

To earn credits, you must attend the entire live webinar, actively participate in any polls or questions, and complete any required evaluations or assessments. Credits are awarded based on your attendance and participation in the live session.

Are the live webinars accepted by NASBA and other Professional Organizations?

MY-CPE LLC courses are accepted for continuing education credit by various professional certification programs, including NASBA, IRS, CFP Board, and HRCI. MY-CPE LLC is also recognized by SHRM to offer Professional Development Credits (PDCs) for SHRM-CP® and SHRM-SCP® recertification activities.

What are the requirements to maintain compliance with live webinar courses?

To maintain compliance, you must adhere to the guidelines set by NASBA and other regulatory bodies, which include attending the full duration of the webinar, participating in interactive elements, and completing any post-webinar evaluations or assessments.

How can I access my webinar completion certificates?

After successfully attending a live webinar and fulfilling all participation requirements, you can access and download your completion certificates from your account dashboard on our platform. These certificates are accepted for compliance and reporting purposes with NASBA, IRS, CFP Board, HRCI, SHRM (for PDCs), Payroll Org, FP Canada, and 25+ other professional organizations.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

Reviews and Ratings

out of 5

Excellent (73%)

Very Good (20%)

Average (7%)

Poor

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KB

Kevin Bonanno, CPA (US)

5

nice

MS

Mangala Srinivasan, EA

4

good interesting informative

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