05/29/2007
Ninth Circuit Holds Attorney-Client Privilege Does Not Prevent IRS Discovery of Identities of Tax Shelter Investors
Kenneth H. Reiserer, et al. v. United States of America, ___F.3d___, 2007 WL 817625 (9th Cir. 2007)

Brief Summary

The Ninth Circuit concluded that an IRS summons issued to a bank seeking law firm account information, including the identities of the firm’s clients, during the investigation of an attorney for setting up an allegedly abusive tax shelter could not be quashed on the basis of attorney-client privilege.
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