Ninth Circuit Holds That Attorney Work-Product Protection Is Waived Only When Documents Are Exposed to Adversaries, Not to Consultants or Other Third Parties

In United States v. Sanmina Corp., No. 18-17036 (9th Cir. Aug. 7, 2020), the Ninth Circuit considers whether two memoranda by a taxpayer’s in-house counsel must be turned over to the IRS. The Ninth Circuit affirms the district court’s finding that any attorney-client privilege was waived, and remands for further review of attorney work-product protectionContinue reading “Ninth Circuit Holds That Attorney Work-Product Protection Is Waived Only When Documents Are Exposed to Adversaries, Not to Consultants or Other Third Parties”