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the use of fax email or even secure
How does the messaging file exchanges, others may No matter where
require paper. In such cases, practitio-
remote worker ners may receive packages from the tax one is working,
ensure efficiency authority at their remote location or computer security is
while working in an send packages from outside the office. paramount; laptops
Procedures should be in place at any
environment without remote location to ensure that only the and similar devices
important on-site practitioner oversees the receipt and must be locked
sending of any packages to and from
resources? tax authorities. whenever the user is
Physical office locations are often away — even if only
designed to maintain client confiden-
Staff members often have designated tiality. They generally have locking for a minute.
responsibility for receiving paper fax offices, separate conference rooms,
transmissions, mail, packages, and and staff training in maintaining
other items, ensuring these materials’ confidentiality — all difficult to rep- protecting valid claims of privilege
proper handling so that information licate remotely. Outside the office, it where appropriate.
is not improperly disclosed. In remote becomes much easier for confidential
work, however, many of the safeguards information to be inadvertently — or Observing
professionals may have come to take purposefully — seen or overheard by document-retention policies
for granted in the office setting likely the wrong individuals. However, steps Document retention is generally viewed
will not be in place. For instance, staff can and must be taken to maintain through two lenses: the practitioner’s
will likely not be present to ensure confidentiality. When working from policy and a tax authority’s guidelines.
proper handling of documents and a hotel, for example, practitioners and Practitioners are responsible for ensuring
parcels. An expectation of confiden- any team members should seek a quiet that their policies are complied with.
tiality may be unrealistic in certain office space. If working at the client’s For example, if a practitioner’s policy
remote settings. location, they should arrange to work in requires maintaining tax returns and
When they work remotely, however, a separate conference room. At home or workpapers for a certain number of
professionals can take several measures at another remote location, a room that years, the practitioner is responsible for
to ensure that client confidentiality is allows for private conversations ought ensuring that is done. Larger firms may
preserved. First, eliminate the receipt to be available. If packages are received have staff dedicated to ensuring compli-
of paper fax transmissions. For those at a remote location, arrangements ance with document-retention policies.
working with tax authorities, this may must be made with the appropriate Tax authorities also have guidelines
not be simple. Some tax authorities staff to ensure prompt notification, and concerning how long taxpayers should
may still require a confirmed tradition- a tracking service is best used when- keep tax records. The IRS, for example,
al paper fax machine; indeed, the IRS ever possible. Finally, no matter where generally provides that taxpayers keep
often asks if the receiving fax is paper one is working, computer security is records until the limitation period for
or electronic. In a remote environment, paramount; laptops and similar devices the particular tax year expires (see IRS
if one cannot ensure 100% oversight of must be locked whenever the user is webpage “How Long Should I Keep
a paper fax machine, a computer-based away — even if only for a minute. Records?”). Complying with tax author-
fax service will need to be used to As a related matter, a tax practitio- ity document-retention guidelines is
make certain any taxpayer information ner’s communications with a taxpayer generally the taxpayer’s responsibility.
cannot be seen. And, finally, ensuring may in some instances be protected by For the remote-working tax prac-
a secure Wi-Fi connection is critical — the federally authorized tax practitioner titioner, electronic records should be
both through a secure network and a privilege under Sec. 7525 (or, if a lawyer preserved as they would be in an office
strong password. is providing services, the attorney-client setting — by using the appropriate
Often, when a practitioner works privilege, as well). Confidentiality is electronic storage tools. A remote prac-
with a tax authority on a client’s ex- required in order to claim and preserve titioner may not have adequate physical
amination, they exchange information. the privilege. Ensuring that confiden- space to store paper records, including
While some tax authorities will allow tiality is protected is a crucial step to backup and source documents for tax

www.thetaxadviser.com January 2023 41