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United States v. Ackert

169 F.3d 136 (1999)

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United States v. Ackert

United States Court of Appeals for the Second Circuit
169 F.3d 136 (1999)

SC

Facts

David Ackert (defendant), an employee for Goldman, Sachs, and Company (Goldman Sachs), presented an investment proposal to Paramount. Eugene Meyers was in-house tax counsel for Paramount. Meyers contacted Ackert to gather more information about the proposal to enable Meyers to advise Paramount about the proposal’s tax repercussions. Paramount ultimately implemented the proposal. In connection with a subsequent audit of Paramount, the Internal Revenue Service (IRS) issued a summons to Ackert, desiring to ask him questions about the Goldman Sachs proposal. The United States (plaintiff) filed suit seeking to compel Ackert’s presence. Paramount and Ackert asserted the attorney-client privilege for any communications between Meyers and Ackert. The magistrate judge ruled that the answers to the IRS’s questions would contain communications protected by the attorney-client privilege. The United States appealed.

Rule of Law

Issue

Holding and Reasoning (Leval, J.)

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