contain "trade secrets" or when an attorney's work product
protection applies to the work of a non-testifying expert appraiser.
071 revising the exemption from the attorney's work product
of a public agency; and supports amendment of F.
BY engaging the CPA's services under a Kovel letter prepared by an attorney, the CPA can freely communicate with the client under protection of the attorney-client privilege, and the work papers prepared by the CPA can be protected from discovery under the attorney's work product
privilege where they are not involved with return preparation.
Thus, while an independent auditor's legal assessment of a corporation's tax litigation risks may be discoverable by the Service, this by no means indicates that an attorney's work product
assessing these litigations risks should not receive work product protection.
495, 510 (1947) (holding protecting attorney's work product
necessary to proper preparation of legal arguments and strategies).
Though Oklahoma courts have not ruled on this specific fact pattern, the court cited cases showing the weight of authority supports the notion that clients are the legal owners of their case files, including the attorney's work product
Early in the history of Florida's Public Records Act, the Florida Supreme Court declined to recognize any exemption for a government attorney's work product
or attorney-client privileged documents.
Under this privilege (codified in Federal Rule of Civil Procedure 26(b)(3)), a party seeking an attorney's work product
covered by the privilege is entitled to it only on a showing of a substantial need for it.
If a corporation discloses privileged communications or its attorney's work product
in response to an inquiry by a prosecutor or regulator investigating the corporation's activities, the corporation may have waived the privileges if a civil lawsuit is filed later.
If you can create a Kovel situation where the accountant is acting as an agent of the attorney, for the benefit of the client, the accountant's work and advice can become part of the attorney's work product
, and thus be protected under the umbrella of the attorney-client privilege.
If an attorney's work product
were discoverable, the attorney would be discouraged from memorializing thoughts on paper.
280, Florida affords expansive protection to an attorney's work product
and materials prepared in anticipation of litigation, and liberalizes the U.