75) If a newly coined federal regulatory evidentiary privilege applied to the materials not protected by the federal common law of privilege, the agency might seek to use the regulatory evidentiary privilege to fend off disclosure on the grounds that the federal regulatory evidentiary privilege, and not federal common law, controlled the privileged
status of the sought-after records.
Third parties -- including the NSA -- could also gain access to privileged
data on mobile devices unless appropriate technical safeguards are deployed to shield that information from prying eyes.
6662 may require providing the IRS privileged
information about tax advice the taxpayer received.
Those former officers--the ones who actually made the privileged
communications--cannot assert the attorney-client privilege against the wishes of current officers or managers.
The FOIA has influenced many states to adopt similar statutes that exempt privileged
More specifically, it has fixed the mystery of what happens when a party mistakenly discloses privileged
Thus, factual or merely objective data in the same reports is not privileged
Although "other sufficient documentation"--such as client-prepared summaries--may suffice, some auditors insist that clients turn over privileged
Before marking documents as privileged
, taxpayers and advisers should evaluate whether the documents are in fact privileged
; if so, how (attorney-client, work-product, or both); and, more particularly, whether the documents are intended to be kept confidential or were prepared in anticipation of litigation.
The pivotal issue in this area is whether an insurer is entitled to receive attorney-client privileged
communications between a policyholder and defense counsel.
In fact, the Rules contemplate allowing a party to seek interlocutory review of an ALJ discovery order that requires the production of allegedly privileged
materials, while including no comparable provision for nonparty subpoenas, such as the subpoena at issue here.
As is well known, the months preceding the declaration of August 4 were filled with rancor between the commoners and the privileged