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Attorney-Client Privilege Summons

Association of Certified E-Discovery...

Does FRE 502(d) Allow a Party to Shift the Privilege Burden?

[Editor’s Note: This article has been republished with permission. It was originally published December 20, 2023 on the eDiscovery Assistant Blog] In Episode 127, on the ACEDS and eDiscovery Assistant #CaseoftheWeek, Kelly...more

Whitcomb Selinsky, PC

John Doe Summons Doesn't Violate Attorney Client Privilege

Whitcomb Selinsky, PC on

On April 24, 2020, the U.S. Court of Appeals for the Fifth Circuit published its opinion in Taylor Lohmeyer Law Firm P.L.L.C. v. United States. The Fifth Circuit court held that the Taylor Lohmeyer Law Firm (the law firm OR...more

Holland & Knight LLP

IRS Fishing Expedition Is Successful and Raises Important Attorney-Client Privilege Concerns

Holland & Knight LLP on

The attorney-client privilege is one of the bedrocks of the legal profession. It permits communications between a client and an attorney to remain privileged. The U.S. Supreme Court has stated that by assuring...more

Foodman CPAs & Advisors

An IRS “John Doe” Summons is a Powerful Weapon that can Puncture Attorney-Client Privilege

An individual that provides information to an attorney may normally assume that the information provided to the attorney will be kept confidential under the attorney-client privilege.  That said, according to the Internal...more

Jones Day

IRS Summons for Law Firm Client Data Is Enforceable

Jones Day on

Court rules that a "John Doe" summons to obtain confidential client records from a law firm isn’t barred by attorney-client privilege. On May 15, 2019, a district court in the Western District of Texas held that the...more

McDermott Will & Emery

Ninth Circuit Interprets Summons Notice Rules Strictly Against IRS

The Internal Revenue Service (IRS) had broad examination authority to determine the correct amount of tax owed by taxpayers. In addition to seeking information directly from a taxpayer, the IRS is also authorized to seek...more

Blake, Cassels & Graydon LLP

Solicitor-Client Privilege: The Quebec Securities Regulator Can Summon In-House Counsel to Testify in an Investigation

On July 16, 2015, the Supreme Court of Canada (SCC) denied leave to appeal to an in-house counsel (referred to as Ms. X to protect her identity) in the case of X v. Autorité des marchés financiers. The SCC thus maintained the...more

Eversheds Sutherland (US) LLP

U.S. District Court Orders Disclosure of Tax Accrual Workpapers, but Protects Opinion Work Product Information

On June 4, 2013, the U.S. District Court for the District of Minnesota held that certain information contained in tax accrual workpapers must be disclosed by the taxpayer pursuant to an Internal Revenue Service (IRS) summons,...more

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