A New in Camera Review Requirement for Summons Proceedings?

Date

2018

Journal Title

Journal ISSN

Volume Title

Publisher

Tax Notes

Abstract

This paper looks at what appears to be an emerging trend in tax summons enforcement: that district courts actually review documents for which the summoned party claims a privilege. In December 2017 the Ninth Circuit seemingly joined the Second Circuit and the D.C. Circuit in finding that a district court's failure to review documents in camera was an abuse of discretion.

These holding appear to contradict Supreme Court guidance. The paper reviews summons enforcement proceedings and gives a critical analysis of the in camera review requirement as potentially inconsistent with Supreme Court's holding in Zolin.

Description

Keywords

Zolin, Summons, Tax summons, Enforcement, Attorney client privilege, Privilege

Citation

2018 TXN Magazine 9-7 (2018)