U.S. Court of Appeals for the Second Circuit
Summons – Attorney-Client Privilege
Document Sharing – Common Legal Interest
Schaeffler v. USA
Judges Winter, Walker and Droney
Background: The plaintiffs appealed from an order from a magistrate judge that denied their petition to quash an IRS summons.
Ruling: The Second Circuit vacated and remanded. The court held that the attorney-client privilege was not waived by the sharing of documents with a consortium of banks having a common legal interest with the appellants and that the summons sought materials protected by the work-product doctrine.
M. Todd Welty of Dentons US for the petitioners-appellants; Rebecca S. Tinio, assistant United States attorney, for the respondent-appellee