IRC Sections 7216 and 7525 provide guidance with regard to privileged communication between a taxpayer and a federally authorized tax practitioner. Why do you think these privileged communication provisions were created? Provide an example of a tax transaction that a taxpayer may experience and discuss whether the provision of Sec. 7216 or 7525 apply and why. Participate in a follow-up discussion by changing the facts presented by a classmate and determining whether Sec. 7216 or 7525 would still apply and why.