SAN FRANCISCO ­— An Oakland lawyer facing federal tax evasion charges will have to turn over her tax records, even though they’re in the possession of her lawyers.

The U.S. Court of Appeals for the Ninth Circuit ruled Tuesday that divorce lawyer Mary Nolan’s 2007 and 2008 tax records are not shielded by attorney-client privilege because her tax preparer can describe them with particularity, rendering their existence a foregone conclusion.