shall also apply to a communication between a taxpayer and any federally authorized tax practitioner to the extent the communication would be considered a privileged communication if it were between a taxpayer and an attorney. Under the law, the term "federally authorized tax practitioner" (or FATP) means an individual authorized under Federal law to practice before the Internal Revenue Service where the practice is subject to Federal regulation under . The term 'tax advice' means advice given by an individual with respect to a matter that is within the scope of the individual's authority to practice. There are, however, some significant limitations on the FATP privilege. Not applicable in criminal proceedings or state law matters Unlike the attorney–client privilege, the FATP privilege does not apply in criminal matters, and does not apply in state tax proceedings. The privilege may be asserted only in a "noncriminal tax matter before the Internal Revenue Service" and a "noncriminal tax proceeding in Federal court brought by or against the United States." Effect of date of the communication on availability of the FATP privilege The FATP privilege applies only to communications made on or after July 22, 1998. The privilege does not apply to any written communication before October 22, 2004, between a federally authorized tax practitioner and a director, shareholder, officer, employee, agent, or representative of a corporation in connection with the promotion of the direct or indirect participation of such corporation in any tax shelter. Section 7525 was amended by the American Jobs Creation Act of 2004, so that the privilege does not apply to written communications made on or after October 22, 2004, involving a federally-authorized tax practitioner with respect to the participation of any person (not just a corporation) in a tax shelter. This is a further limitation of the privilege. The practitioner The term FATP includes an attorney, a CPA, an enrolled agent, or an enrolled actuary. The FATP privilege does not generally apply to accountants who are not CPAs or EAs (unless they qualify as enrolled actuaries). The FATP privilege might not apply to certified public accountants who are not licensed to practice in the state in which the client lives (for example, in a situation where the client lives in New Jersey but works in New York, where he consults a CPA who is licensed in New York but not in New Jersey). Because the CPA is not