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Another Tax Case Headed for a Supreme Court Decision

Posted on Oct. 3, 2022

After this morning’s post went up the Supreme Court granted cert in another tax case – In re Grand Jury, case number 21-1397, in the U.S. Supreme Court.

At issue is the IRS summons or subpoena power. In the case before the Court, the IRS seeks information from a law firm about its clients through a grand jury subpoena. The law firm seeks to shield privileged information from the IRS, but the firm also prepared the client’s tax returns and return preparation is not considered legal work protected by the attorney client privilege. What information can the IRS get when the information is mixed between privileged and non-privileged information in a manner making it difficult to parse the sometimes dual purpose documents created. A workable solution in this situation is difficult to reach and circuits have split.

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