The U.S. Department of Justice has turned to a federal appeals court in Washington, D.C., in the hope of forcing the accounting firm Deloitte LLC to turn over tax-related documents that government lawyers say are not protected by the work product privilege.

DOJ Tax Division lawyer Judith Hagley made the government’s pitch Friday before a three-judge panel of the U.S. Court of Appeals for the D.C. Circuit. Chief Judge David Sentelle and Judges Thomas Griffith and Janice Rogers Brown made up the panel.