News & Analysis as of

Attorney-Client Privilege

Allen Barron, Inc.

How to Prepare for an IRS Audit

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We are often asked how to prepare for an IRS audit. The first and most important thing to know is that speaking directly with the IRS is not in your best interest. IRS Revenue Officers (auditors) are skilled interrogators....more

Pietragallo Gordon Alfano Bosick & Raspanti,...

Preserving Privilege in Internal Investigations

One thing leaders of organizations routinely recognize is that “you never know what tomorrow will bring.” Another common slogan is “life happens.” If “life” happens to bring the organization a situation that could expose the...more

McGuireWoods LLP

Electronic Communications Dramatically Complicate Choice of Law Analysis

McGuireWoods LLP on

As explained in previous Privilege Points, courts frequently must decide which state’s privilege law applies to communications involving several states. Fed. R. Evid. 501 states that federal courts should apply state law but...more

Allen Barron, Inc.

Is it Too Late to Correct Past FBARs and File Amended Returns with the IRS?

Allen Barron, Inc. on

Is it too late to correct past FBARs and file amended returns with the IRS? The net is closing in on U.S. taxpayers with unreported or under-reported domestic and offshore income and assets. The IRS has increased audits in...more

J.S. Held

Tag-Team Approach to Tackling Fraud

J.S. Held on

A phone call comes in from a panicked client, the owner of a small, successful business. Your client was reviewing some financial records – a task usually handled by a long–time and trusted employee – and the client noticed a...more

Jones Day

Germany's Legal Privilege: What In-House Counsel Need to Know

Jones Day on

The Situation: Germany has no direct equivalent to the U.S. attorney-client privilege, but it offers specific legal protections for in-house counsel in certain proceedings....more

Jones Day

France’s Legal Privilege: Only for Attorneys-at-Law and Patent/Trademark Attorneys; Not (yet) In-House Counsel

Jones Day on

In France, unlike for instance in the United States or United Kingdom, the scope of attorneyclient privilege is restricted to attorneys-at-law registered with a bar and acting independently (within an independent law firm or...more

McGuireWoods LLP

Does Disclosing an Attorney-Client Communication Into Another Privileged Relationship Waive That Privilege?

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Although lawyers understandably focus mostly on the privilege that they enjoy when communicating with their clients, other professionals (psychiatrists, clergy) also have privilege protection of one degree or another. Does...more

McGuireWoods LLP

Courts Begin to Address the Work Product Implications of AI

McGuireWoods LLP on

Courts have been scrambling to catch up with the fast and sometimes unpredictable evolution of lawyers’ use of generative AI. Many if not most courts require lawyers to advise them if they relied on AI in preparing filings...more

Franczek P.C.

PAC Issues Decision Holding Attorney-Client Privilege FOIA Exemption is Not Waived Where Disclosure of Records was Required by Law

Franczek P.C. on

The PAC recently issued a non-binding opinion, finding a school district did not waive the attorney-client privilege where prior disclosures of the requested records were mandated by state law....more

EDRM - Electronic Discovery Reference Model

Is Marking Documents as “Work Product” an Admission that the Duty to Preserve is Triggered?

In Stuart v. County of Riverside, 2024 WL 3086634, at *3 (C.D. Cal. Jun. 14, 2024), the District Court found a relationship between work product designations and triggering of the common-law duty to preserve....more

Reveal

FOIA and Open Records Requests - The Ultimate Guide

Reveal on

The Freedom of Information Act (FOIA) and similar open records acts allow the public access to records under the control of governmental agencies. These access rights state that public information shall be delivered within a...more

IR Global

AI: Inevitable, but limited

IR Global on

How should parties seek and agree to ADR, and what advantages does your jurisdiction offer?...more

McGuireWoods LLP

Two Important Courts in Two Days Highlight the Shrinking Risk of Subject Matter Waivers: Part II

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Last week’s Privilege Point noted the Southern District of New York’s privilege expert’s opinion confirming the modern view that an extrajudicial disclosure of a privileged communication normally does not trigger a subject...more

McGuireWoods LLP

Two Important Courts in Two Days Highlight the Shrinking Risk of Subject Matter Waivers: Part I

McGuireWoods LLP on

All lawyers worry that waiving privilege protection for some communications might trigger a damaging subject matter waiver requiring disclosure of related communications. Such a subject matter waiver risk normally does not...more

Jones Day

French Supreme Court Adopts a Restrictive Conception of Attorney-Client Privilege

Jones Day on

A decision handed down by the French Court of Cassation may affect the scope of attorney-client privilege in France....more

EDRM - Electronic Discovery Reference Model

Court-Ordered Production of a “Destruction/Unavailable” Log

I have never heard of a “destruction/unavailable” log; however, in the comprehensive – indeed, exhaustive – decision of Leprino Foods Co. v. Avani Outpatient Surgical Center, Inc., 2024 WL 4488711 (C.D. Ca. Sep. 30, 2024),...more

McGuireWoods LLP

The Bad News and Good News About Litigation Holds and Work Product Claims

McGuireWoods LLP on

Some courts understandably conclude that the anticipation of litigation that can assure work product protection also requires the litigant to impose a litigation hold on pertinent documents. Perhaps that is not a perfect...more

Mayer Brown

2024 Cyber Litigation Legal Update – What Your Business Needs To Know

Mayer Brown on

By now, companies across all industries have become familiar with the lifecycle and stages of a ransomware incident. Generally, once an attack is contained, remediation and rebuilding will follow. Shortly after, the crisis...more

Bradley Arant Boult Cummings LLP

Merely Copying In-House Counsel Does Not Necessarily Establish Attorney-Client Privilege

Businesses who employ in-house attorneys frequently assume that copying their lawyer on internal communications shields the communications from discovery because of the attorney-client privilege. In 1981, the U.S. Supreme...more

McGuireWoods LLP

When Do Courts Conduct an In Camera Review of Withheld Documents?

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Given the bare bones nature of many privilege logs, courts sometimes may be called upon, or themselves decide, to review withheld documents in camera to assess the grounds for the documents’ withholding. A handful of courts...more

Foley & Lardner LLP

What Every Multinational Company Should Know about … Conducting International Internal Investigations

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Share on Twitter Print Share by Email Share Back to top Conducting effective cross-border internal investigations is more critical than ever for companies facing increasingly complex regulatory frameworks across the globe....more

ArentFox Schiff

Accessing Privileged Documents in Illinois Ownership Disputes

ArentFox Schiff on

Business divorces are often messy. The reasons for business divorces vary – personality-driven disputes, disagreements over business direction, or timing and distribution of earnings. Whatever the reason, when controlling...more

Mayer Brown

Legal Privilege in Cyber Incidents: Lessons for Hong Kong from Australia’s Optus Cyber Breach

Mayer Brown on

Important lessons for Hong Kong organisations managing cyber accidents may be learned from the noteworthy ruling in a recent Australia case, Singtel Optus Pty Ltd v. Robertson [2024]. For background, from 17-20 September...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

OSH Law Primer, Part X: Voluntary Safety and Health Self-Audits

This is the tenth installment in a series of articles intended to provide the reader with a very high-level overview of the Occupational Safety and Health (OSH) Act of 1970 and the Occupational Safety and Health...more

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