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Osman v. U.S.

Documents delivered by attorneys for defendant to accountants were only subject to attorney-client privilege in tax fraud grand jury investigation if document exchange was for purpose of giving legal advice, rather than for preparation of tax returns.

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The full case caption appears at the end of this opinion.

RIPPLE, Circuit Judge. A grand juryinvestigating alleged tax fraud by Dr. BasaamOsman subpoenaed numerous documents fromaccountants hired by his attorneys. Dr. Osmansought to block production of the documents. Heclaimed that the accountants were agents of lawfirms representing him in the grand juryinvestigation and, thus, that the documents weresubject to the attorney-client privilege. Thedistrict court, after reviewing the disputedmaterials in camera, required the production ofsome of the documents. The court allowed othersto be withheld on the ground that the attorney-client privilege was a shield to theirproduction. Dr. Osman appeals the districtcourt’s order determining that the attorney-client privilege does not protect certaindocuments in the possession of his accountants.The United States cross-appeals, claiming that inthat same order, the district court erroneouslyapplied the privilege to other documents. For thereasons set forth in the following opinion, wevacate the judgment of the district court andremand this case to permit the district court tomake further findings as to whether the documentsin question are subject to the attorney-clientprivilege.

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