United States Ninth Circuit

In the IRS's appeal from the district court's ruling denying its motion to enforce a summons against defendant, seeking production of an appraisal work file, the order is reversed where the IRS summons was issued in good faith, and the district court erred in finding that defendant's entire appraisal work file was protected by both the attorney-client privilege and the work-product doctrine.

Appellate Information

• Decided 01/21/2011
• Published 01/21/2011

Judges

• Milan D. Smith, Jr.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Kathleen E. Lyon, Justin C. Jones