United States Seventh Circuit

In an appeal from the District Court's order denying Petitioner's motion to quash an IRS subpoena, the order is affirmed where the services provided to Petitioner by its accounting firm constituted "promotion of a tax shelter" under 26 U.S.C. section 7525(b)(2), and thus the tax practitioner-client privilege did not protect the documents at issue.

Appellate Information

• Argued 02/18/2009
• Decided 06/17/2009
• Published 06/17/2009

Judges

• EVANS, Circuit Judge., Before ROVNER, EVANS, and TINDER, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Elizabeth A. Copeland, Attorney, Oppenheimer, Rosenberg, Kelleher & Wheatley, San Antonio, TX, Jonathan S. Franklin, Attorney (argued), Fulbright & Jaworski, Washington, DC, Daniel G. Hildebrand, Mayer Brown LLP, Chicago, IL, for Petitioner-Appellant.


• For Appellees:
  
• Jonathan S. Cohen, Attorney (argued), John A. Nolet, Attorney, Department of Justice, Washington, DC, for Respondent-Appellee.