Columbus, OH – On Wednesday, The Buckeye Institute filed its amicus brief with the U.S. Supreme Court in In Re Grand Jury, calling on the court to protect attorney-client privilege in the tax context.
“The U.S. tax code is so convoluted and complex that many taxpayers understandably need to consult with attorneys to ensure their returns comply with the law,” said Robert Alt, president and chief executive officer of The Buckeye Institute and an attorney in the case. “But a recent Ninth Circuit decision jeopardizes attorney-client privilege for legal advice when that advice also touches on tax preparation, rather than protecting taxpayers and the legal advice they need to receive from their lawyers without fear that those communications might have to be turned over to the IRS.”
With In Re Grand Jury, a law firm asked the court to clarify the scope of attorney-client privilege when communication with a client involves both legal and non-legal advice regarding tax law and tax preparation.
There is no legitimate justification for treating tax-related legal advice worse than other kinds of legal advice, and this case offers the U.S. Supreme Court an important opportunity to provide much-needed clarity on these matters.
The Buckeye Institute’s co-counsel on the brief are Mark D. Harris, counsel of record on the brief and a partner at Proskauer Rose LLP in New York; Richard M. Corn, a partner at Proskauer Rose LLP in New York; and J. Tyler Moser, an associate at Proskauer Rose LLP in Washington, D.C.
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UPDATE: On January 23, 2023, the U.S. Supreme Court dismissed the writ of certiorari as improvidently granted.