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ARTICLE · 20 MAY 2020

Fifth Circuit: Client Identity Not Privileged In IRS Probe

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On April 24, 2020, in Taylor Lohmeyer Law Firm PLLC v. United States, the United States Court of Appeals for the Fifth Circuit held that a Texas-based estate.

United StatesLitigation, Mediation & Arbitration
Kate Ross
Kate Ross
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On April 24, 2020, in Taylor Lohmeyer Law Firm PLLC v. United States, the United States Court of Appeals for the Fifth Circuit held that a Texas-based estate and tax-planning law firm ("Taylor Lohmeyer" or the "firm") could not invoke the attorney-client privilege to quash a summons by the Internal Revenue Service ("IRS") seeking the identities of firm clients.  See No. 19-50506, Dkt. No. 00515394156 (5th Cir. Apr. 24, 2020).  In affirming the District Court's decision, the Court of Appeals ruled that Taylor Lohmeyer could not use the privilege as a "blanket" to circumvent compliance with the summons, but may have viable arguments to shield disclosure of specific documents through the use of a privilege log.

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