Bloomberg Tax
Sept. 13, 2021, 5:00 AM

Case: Primary Purpose Governs Attorney-Client Privilege for Dual-Purpose Communications (9th Cir.)

Primary-purpose test governs in assessing attorney-client privilege for dual-purpose communications, the Ninth Circuit Court of Appeals held. A grand jury issued subpoenas to a company and law firm related to a criminal investigation. The target was the owner of the company and a client of Law Firm. Both parties failed to comply citing attorney-client privilege and the district court held them in contempt ruling that certain dual-purpose communications were not privileged because the “primary purpose” of the documents was to obtain tax advice, not legal advice. Parties argued that a “because of” test should apply. Answering an open question in ...