First, the Federal Rule only protects tangible things like documents, whereas the common law rule extends to intangible things like a lawyer's mental impressions
However, the last sentence of the subsection states that in ordering the discovery of such materials when the required showing has been made, the court shall "protect against disclosure of the mental impressions
, conclusions, opinions, or legal theories of an attorney.
The work product doctrine applies to any request for document identification that could reveal counsel's mental impressions
and trial strategy.
The regulations should also provide that tax advice communication may be oral or written, and can include thought processes, mental impressions
and speculations related to the communication with the client.
The documents should not contain verbatim statements from witnesses, only the writer's mental impressions
The SAR contains select facts about a health and safety violation, the A14 said, along with "the mental impressions
, conclusions and opinions of MSHA officials used in the determination to categorize the violations as flagrant, and thus enhancing the penalties assessed.
Taylor, (14) it explained, the Supreme Court first articulated the work-product doctrine, recognizing that when an attorney prepares for litigation his efforts or "work product" can be embodied in "interviews, statements, memoranda, correspondence, briefs, mental impressions
, personal beliefs, and countless other tangible and intangible ways.
He finds in the third-century saint a recognition that the interior life of the self discloses more than a complex bundling of mental impressions
, but betokens a deeper reality beyond body, mind, and time: a self grounded in the eternal and the divine.
A related principle mitigating against disqualification is that a judge is not required to abstain from forming mental impressions
and opinions during the course of judicial proceedings.
According to the bill, the IRS would not have access to "thought processes, theories, analyses, opinions and mental impressions
The IRS could not, however, demand access to nonfactual information -- such as opinions, analyses, thoughts, theories, and mental impressions
of taxpayers or their advisors.