Tax Teams Get No Bright-Line Rule From AI Privilege Cases, Law360

Partners Drew Cummings and Jennifer Breen co-authored an article for Law360 analyzing recent court decisions addressing how attorney-client privilege and work-product protections apply when generative AI tools are used in legal and tax-related workflows.

The authors examine the evolving judicial treatment of AI-assisted communications and materials in cases including U.S. v. Heppner, Warner v. Gilbarco, and Morgan v. V2X Inc., highlighting the fact-specific nature of privilege determinations and the risks associated with publicly available AI platforms. They also outline practical considerations for tax departments and practitioners, including the importance of preserving confidentiality, evaluating vendor safeguards, and implementing internal controls and policies governing AI use.

Read the full Law360 article >>