overview of the attorney's mental impressions
, distilled into
Do not provide written communications to an expert containing mental impressions
, opinions or theories with the materials you offer the expert.
In ordering discovery of the 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 or other representative of a party concerning the litigation.
15) When the discovery of documents selected by a lawyer or his or her agent will reveal the selection process, this, by its very nature, discloses the lawyer's mental impressions
Nonrelative Relative * Inter-brand Relationship None Differentiative * Reference Point None Specific Likely Nature of Post-Ad Advertised Advertised brand Mental Impressions
brand per- is better than forms well specific on featured reference point.
This may contain mental impressions
, thought processes and speculations on possible adverse IRS positions, the likelihood of success on the issues if challenged by the IRS, and various negotiation and settlement positions.
The risk manager's work product memoranda, which contained her mental impressions
of information from witnesses, were therefore found to be the work product of an attorney, as well as an attorney/client communication.
The court disagreed, explaining that the government incorrectly focused on who created the Deloitte Memorandum and that the correct inquiry should be on the document's content--the mental impressions
and conclusions of Dow's attorneys.
The question was whether that phrase was meant to apply only to the first sentence of that paragraph (the general work produce rule providing that materials prepared in anticipation of trial are discoverable only upon a showing of need), or if it was also meant to apply to the second sentence (the opinion work product rule providing that an attorney's mental impressions
are not discoverable notwithstanding a showing of substantial need).
2d DCA 1999), it was held that a judge should have disqualified himself in a dissolution action based on his comment to the wife's counsel at the close of the evidence, but before final arguments were heard, that her client should attempt to negotiate for more visitation than she would otherwise receive if the trial court made the decision, since the comment could reasonably be interpreted to mean that the judge had "crossed that line" from forming mental impressions
It provides that information prepared in anticipation of litigation is privileged and that courts are to be especially on guard against disclosure of any of the other party's mental impressions
and legal theories.
More fundamentally, it involves whether the IRS can properly gain access to the thoughts, mental impressions
, opinions, and legal theories of a taxpayer's attorneys about the merits of positions taken on a tax return.