United States · Bill · S
S. 2452 (101st)
A bill to amend the Federal Rules of Evidence to establish a tax preparer's privilege.
Original
Introduced
5 April 1990
Last action
11 April 1990 · Referred
Status
Referred to Subcommittee on Courts and Administrative Practice.
Sponsors
Rep. Armstrong, William L. [R-CO-5], Rep. Symms, Steven D. [R-ID-1]
Subjects
Discovery layer
Source updated
10 August 2026
Summary
Amends the Federal Rules of Evidence to provide that communications between a lawyer or an accountant and a client with respect to the preparation of a tax return for that client shall be privileged in the courts of the United States.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
5 April 1990
Introduced
Read twice and referred to the Committee on Judiciary.
Source: IntroReferral
5 April 1990
Introduced
Introduced in Senate
Source: IntroReferral
11 April 1990
Referred
Referred to Subcommittee on Courts and Administrative Practice.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · undated · Official file
Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 5 April 1990
Sponsors
- Rep. Armstrong, William L. [R-CO-5] · R · Sponsor
- Rep. Symms, Steven D. [R-ID-1] · R · Cosponsor
- · ssju00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/101st-congress/senate-bill/2452
- Open data entity: https://api.congress.gov/v3/bill/101/s/2452
- us · 101-s-2452 · source updated 10 August 2026