Your probate lawyer West Palm Beach, if she or he handles probate trials, knows that Chapter 90 of the Florida laws =Florida Evidence Code. So, in a Florida will contest or undue influence case Delray Beach,can you get the deceased person’s income taxes? An August 12, 2015 Florida 4th District Court of Appeal case deals with the Florida accountant-client privilege and Florida Evidence Law Statute 90.5055.
How much money should be in the Palm Beach estate?
- How many times does a probate case deal with whether all the money is in the estate or probate, or not?
- A lot.
- So, many times, family members or heirs who inherit under a relative’s will or Florida probate, wonder where all the money went.
- Right?…many times, trust or estate beneficiaries think that mom or dad, or rich Aunt Jean, was a LOT richer than the executor of the will Boca Raton is saying.
- So, one of the “easiest” or best places to look is at the deceased person’s income taxes, right?
Can I see the taxes from the deceased person in a Florida probate?
- So, if you are involved in a Palm Beach probate and you think more money should be in the estate than the Jupiter, Florida personal representative is telling you, what do you do?
- You conduct financial discovery in the probate.
- The Florida Probate Rules specifically permit or allow discovery.
- The question becomes: can you get or obtain all the income taxes, IRS tax form 1040’s, maybe even the accountant notes or files?
- Well, Florida evidence law 90.5055 deals with the Florida accountant-client privilege.
- So, what if you want to depose the CPA or the accountant who handled the deceased Florida resident’s taxes?
- What if the accountant won’t tell you, or hires an estate lawyer Palm Beach to object to your notice of deposition or subpoena?
- Want to read the Florida accountant client privilege law? Here is the link:http://www.leg.state.fl.us/STATUTES/index.cfm?App_mode=Display_Statute&Search_String=&URL=0000-0099/0090/Sections/0090.5055.html
What if someone waives the Florida accountant client privilege?
- You will have to deal with the Florida accountant-client privilege issue and the evidenciary issue of whether the accountant client privilege applies or not…..or whether it’s been waived. Read Fla. Stat. 90.5055
- Remember, a waiver under Florida probate law is generally when one voluntarily and knowingly gives up some rights.
- A recent, August 12, 2015 Florida appeals court case, from Palm Beach’s appellate court, Florida’s 4th District Court of Appeal deals with the waiver of the attorney client privilege in Florida lawsuits.
- Whether the Florida accountant client privilege has been waived is a Florida evidence issue, an evidentiary issue which must be determined at a hearing.
- It should not be ruled upon at a UMC hearing where no evidence is permitted.
- Consider reading the case of Prime Group LLC v. Abbo. While it’s not a Palm Beach probate case, the information about the Florida Evidence Code and the Florida accountant client privilege will help estate law firms West Palm Beach and anyone involved in a will contest or undue influence case Palm Beach County.
- Here is the link to read for free Florida’s 4th DCA’s opinion on this case involving Florida Chapter 90.5055 and the Florida accountant client privilege: http://www.4dca.org/opinions/Aug%202015/8-12-15/4D15-1688.op.pdf