Privilege Analysis Following Dismissal of 'In re Grand Jury'

May 19, 2023  |  The New York Law Journal

The application of attorney-client privilege to communications that contain both legal and non-legal advice poses significant complexities, particularly for attorneys advising clients on tax matters. Last year, the Supreme Court granted certiorari in In re Grand Jury, which presented an opportunity to resolve a split among the Circuit Courts of Appeals regarding the appropriate test for applying the privilege to such “dual-purpose” communications. In this article for the New York Law Journal entitled, "Privilege Analysis Following Dismissal of 'In re Grand Jury,'" Jeremy Temkin delves into the different standards courts have applied to determine whether dual-purpose communications are privileged, the Supreme Court’s decision to dismiss the writ of certiorari in In re Grand Jury, and what the dismissal means for tax practitioners navigating the blurred boundaries between legal and non-legal advice going forward.

Privilege Analysis Following Dismissal of ‘In re Grand Jury’ (pdf | 156.57 KB)